please help figure out the free cash flow with the goven information thank you

Presented below are the financial statements of Skysong Company. \begin{tabular}{|c|c|c|c|} \hline Bonds payable & \multicolumn{2}{|c|}{22,100} & 42,900 \\ \hline Common stock & \multicolumn{2}{|c|}{23,400} & 18,200 \\ \hline Retained earnings & \multicolumn{2}{|c|}{65,000} & 49,400 \\ \hline Total & \multicolumn{2}{|c|}{$144,300} & $140,400 \\ \hline \multicolumn{4}{|c|}{\begin{tabular}{l} Skysong Company \\ Income Statement \\ For the Year Ended December 31, 2022 \end{tabular}} \\ \hline Sales revenue & & $314,600 & \\ \hline Cost of goods sold & & 227,500 & \\ \hline Gross profit & & 87,100 & \\ \hline Selling expenses & $23,400 & & \\ \hline Administrative expenses & 7.800 & 31,200 & \\ \hline Income from operations & & 55,900 & \\ \hline Interest expense & & 3.900 & \\ \hline Income before income taxes & & 52,000 & \\ \hline \end{tabular} Additional data: 1. Depreciation expense was $22,750. 2. Dividends declared and paid were $26,000. 3. During the year equipment was sold for $11,050 cash. This equipment cost $23,400 originally and had accumulated depreciation of $12,350 at the time of sale. Skysong Company Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net income $441,600 Adjustments to reconcile net income to Net Cash Provded by Operating Activities Depreciation Expense $ 22,750 Increase in Accounts Receivable (7800) Decrease in income Taxos Payable (1,300) Increase in Accounts Payabie 5200 Increase in imentory (10,400) Net Cash used by Financing Activities Net Increase in Cash Cash at Beginning of Period Cash at End of Period F Your answer is incorrect. Compute free cash flow. (Show a negative free cash flow with either a - sign es. 15,000 or in parenthesis e.g. (15,000) ).) Free cash flow $