Shamrock Inc. engaged in the following cash transactions during 2017.

Current Attempt in Progress

Skysong Inc. engaged in the following cash transactions during 2017.

Purchase of land		$130,000
Purchase of treasury stock		53,000
Issuance of preferred stock		199,000
Sale of land and buildings		278,000
Payment of cash dividends		28,000
Purchase of equipment		61,000
Retirement of bonds		295,000

Skysong reported net cash provided by operating activities of $614,000. Determine Skysongs free cash flow. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Free cash flow

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Shamrock reported net cash provided by operating activities of $611,000. Determine Shamrocks free cash flow. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)