Presented here are the financial statements of Swifty Company. 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 had 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. 3. All depreciation expense is in the selling expense category. 4. All sales and inventory purchases are on account. Prepare a statement of cash flows for Swifty Company using the direct method. (Show amounts that decrease cash flow with either Sale of Equipment Net Cash Provided by Investing Activities Cash Flows from Financing Activities Sale of Bonds Issuance of Common Stock Payment of Dividends Net Increase in Cash Cash at Beginning of Period Cash at End of Period 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 $