Sandhill Shoes' comparative balance sheet is presented below. Sandhill reports under ASPE. SANDHILL SHOES Balance Sheet December 31 Assets 2021 2020 Cash $25,944 $16,284 Accounts receivable 22.264 20,516 Long-term investments 21,160 14.720 55,200 64,400 Equipment Accumulated depreciation-equipment (12.880) (9,200) Total $111,688 $106.720 Liabilities and Shareholders' Equity. Accounts payable $18,032 $10,212 Notes payable 9.200 27,600 Common shares 55,200 41,400 Retained earnings 29,256 27.508 Total $111,688 $106,720 Additional Information 1 2 Profit was $26,036. Dividends declared and paid were $24.288. Equipment that cost $9.200 and had accumulated depreciation of $1,104 was sold for $3.956. All other changes in non current account balances had a direct effect on cash flows, except the change in accumulated depreciation 3. Your answer is incorrect. Calculate free cash flow. (Show amounts that decrease cash flow with either a-sign g. -15,000 or in parenthesis cs. (15.000) Free cash flow $