please find me the freecash flow as well. thank you

Whispering Winds Corp. Comparative Balance Sheets December 31 2022 2021 Cash $ 15,100 $10.200 Accounts receivable 21,200 23,100 Land 20,400 26,000 69,700 69,700 Buildings Accumulated depreciation-buildings (15,400) (10,600) Total $111.000 $118,400 Accounts payable $ 12,700 $ 31,200 Common stock 74.100 70,400 Retained earnings 24,200 16,800 Total $111.000 $118,400 Additional information: 1. Net income was $22.400. Dividends declared and paid were $15,000. 2. No noncash investing and financing activities occurred during 2022 3. The land was sold for cash of $4.500. Prepare a statement of cash flows for 2022 using the Indirect method (Show amounts that decrease cash flow with either ases -15,000, or in porentheses. (15,0001) Whispering Winds Corp. Statement of Cash Flows - Indirect Method Adjustments to reconcile net income to > > > > > > > >