Please find the Free-Cash Flow.

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Income Statement For First Quarter 2022 \begin{tabular}{|l|r|} \hline Net Sales Revenue & $496,846 \\ \hline - Cost of Goods Sold & $301,836 \\ \hline Gross Profits & $195,010 \\ \hline Operation Expenses (other than depr. \& amortization) & $103,723 \\ \hline Net Operating Income Bef. Interest, Tax, Depr. \& Amort. (EBITDA) & $91,287 \\ \hline Depreciation \& Amortization Expenses & $6,800 \\ \hline Net Operating Income Bef. Interest and Tax (EBIT) & $84,487 \\ \hline +- Gain / Loss on Disposal of Long-term Assets & $2,115 \\ \hline - Interest Expenses & $1,463 \\ \hline Net Income Before Tax (NIBT) & $85,139 \\ \hline - Income Tax (28\%) & $23,839 \\ \hline Net Income & $61,300 \\ \hline \end{tabular} \begin{tabular}{|l|r|} \hline + Beginning Balance of Retained Earnings & $146,780 \\ \hline - Dividends & $5,040 \\ \hline Ending Balance of Retained Earnings & $203,040 \\ \hline \end{tabular} Statement of Cash Flows For First Quarter 2022 Operating Cash Flows + Cash Received from Customers( = Revenue AR+ UnearnedRev ) - Cash Paid to Suppliers ( = CGS + Inventory AP ) - Cash Paid for Operating Expenses ( = OptExp + Prepayment Payable) $106,875 - Cash Paid for Interest ( = InterestExpense InterestPayable) $3,213 - Cash Paid for Income Tax ( = IncomeTaxExpense - IncTaxPayable) Net Operating Cash Flow $26,182 Investing Cash Flow \begin{tabular}{|l|r|} \hline + Proceed from Selling Unused Building & $4,580 \\ \hline - Purchase Warehouse & $8,800 \\ \hline Net Investing Cash Flow & ($4,220) \\ \hline Financing Cash Flow & $95,760 \\ \hline+ Issuing Common Stock & $30,000 \\ \hline+ Borrow Money from Bank & $7,200 \\ \hline - Purchase of Treasuary Stock & $5,040 \\ \hline - Pay Dividend & $113,520 \\ \hline Net Finance Cash Flow & $135,482 \\ \hline Net Cash Flow & $138,800 \\ \hline & $274,282 \\ \hline \end{tabular} Operating Cash Flow - Indirect Method Net Income + None Cash Expenses (Depreciation) - / + Gain / Loss on Disposal of Long-term Assets - Current Assets Other Than Cash + Current Current Liabilities Net Operating Cash Flow