SHEFFIELD COMPANY Comparative Balance Sheets December 31
Assets		2022			2021
Cash		$37,600			$20,700
Accounts receivable		32,200			18,000
Inventory		29,800			20,200
Property, plant, and equipment		59,800			77,100
Accumulated depreciation		(29,600)			(23,200)
Total		$129,800			$112,800
Liabilities and Stockholders Equity
Accounts payable		$28,700			$ 16,900
Income taxes payable		7,500			8,000
Bonds payable		26,200			33,200
Common stock		19,000			13,200
Retained earnings		48,400			41,500
Total		$129,800			$112,800

SHEFFIELD COMPANY Income Statement For the Year Ended December 31, 2022
Sales revenue				$242,800
Cost of goods sold				176,500
Gross profit				66,300
Selling expenses		$17,925
Administrative expenses		5,975		23,900
Income from operations				42,400
Interest expense				3,900
Income before income taxes				38,500
Income tax expense				7,700
Net income				$30,800

Additional data:

1.		Depreciation expense was $16,100.
2.		Dividends declared and paid were $23,900.
3.		During the year, equipment was sold for $7,600 cash. This equipment originally cost $17,300 and had accumulated depreciation of $9,700 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

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

$_________