please advise

SWIFTY COMPANY Comparative Balance Sheets Liabilities and Stockholders' Equity \begin{tabular}{lrr} Accounts payable & $28,400 & $16,600 \\ Income taxes payable & 7,000 & 8,100 \\ Bonds payable & 27,800 & 32,000 \\ Common stock & 17,800 & 14,300 \\ Retained earnings & 49,600 & 42,300 \\ Total & $130,600 & $113,300 \\ \hline \end{tabular} SWIFTY COMPANY Income Statement For the Year Ended December 31, 2022 $242,000 Additional data: 1. Depreciation expense was $15,900. 2. Dividends declared and paid were $24,620. 3. During the year, equipment was sold for $7,600 cash. This equipment originally cost $17,500 and accumulated depreciation of $9.900 at the time of sale. 4. Bonds were redeemed at their carrying value. 5. Common stock was issued at par for cash. Further analysis reveals the following. 1. Accounts payable pertain to merchandise suppliers. 2. All operating expenses except for depreciation were paid in cash. 4. All depreciation expense is in the selling expense caterory. Further analysis reveals the following- 1. Accounts payable pertain to merchandise suppliers 2. All operating expenses except for depreciation were paid in cash. 3. All depreciation expense is in the selling expense categor. 4. All sales and inventory purchases are on account. (a) Prepare a statement of cash flows for Swifty Company using the direct method. (Show amounts that Compute free cash flow. (Enter negative amount using either a negative sign preceding the number e.g. 45 or parentheses e.g. (45).) Free cash flow