Please help, cannot figure out last two boxes for free cash flow. I have tried applying the formula Free Cash Flow = Net cash provided (used) by operating activities - Net Capital Expenditues - Net Dividends paid...this gave me 2020: -32200 and 2021: -79000. Both were wrong, and I'm not sure how else to do it

Statement of Financial Position December 31 2021 2020 2019 Assets Current assets $25,200 55,000 100,200 $19,900 45,200 84,400 $17,900 47,700 63,600 149,500 Cash Accounts receivable (net) Inventory Total current assets Long-term investments Property, plant, and equipment (net) Total assets Liabilities and Shareholders' Equity Liabilities 180,400 58,100 496,600 129,200 48,100 68,900 256,000 370,400 $588,800 $735,100 $433,300 Current liabilities $85,600 155,300 $80,300 85,200 $29,900 19,900 Non-current liabilities 240,900 165,500 49,800 Total liabilities Shareholders' equity Common shares Retained earnings Total shareholders' equity Total liabilities and shareholders' equity 300,000 83,500 329,700 164,500 494,200 $735,100 298,700 124,600 423,300 $588,800 383,500 $433,300 RICHETTI CORPORATION Statement of Income Year Ended December 31 2021 2020 454,700 301,700 Sales Cost of goods sold Gross profit Operating expenses Income from operations 696,500 445,800 250,700 149,700 101,000 10,100 90,900 18,180 $72,720 Interest expense 153,000 84,000 69,000 4,060 64,940 12,988 $51,952 Income before income tax Income tax expense Net income Additional information: 1. 2. The allowance for doubtful accounts was $4,800 in 2019, $4,500 in 2020, and $5,000 in 2021. All sales were credit sales. Net cash provided by operating activities was $120,800 in 2020 and $101,400 in 2021. Net capital expenditures were $153,000 for 2020 and $180,400 for 2021. 3. 4. Calculate the following ratios for 2020 and 2021: (Round answers to 1 decimal place, e.g. 5.2:1 or 5.2% or 5.2. Enter negative answers preceeding either - sign, e.g. -45 or in parentheses, e.g. (45).) 2021 2020 2.1 1.9 1. Current ratio :1 :1 12.7 2. Receivables turnover 8.9 times times 4.8 4.1 3. Inventory turnover times times 32.8 28.1 4. Debt to total assets % % 10 17.0 5. Times interest earned times times $ 79000 $ 301700 6. Free cash flow 36.0 33.6 7. Gross profit margin % % 10.4 11.4 8. Profit margin % % 1.1 0.9 9. Asset turnover times times 11.0 10.2 10. Return on assets % %