Shamrock, Inc. reported net cash provided by operating activities of $461,440, net cash used by investing activities of $280,000, and net cash provided by financing activities of $78,400. In addition, cash spent for capital assets during the period was $224,000. No dividends were paid. Calculate free cash flow. (Show a negative free cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Free cash flow $