Splish Brothers Inc. engaged in the following cash transactions during 2017.

Purchase of land $120,000

Purchase of treasury stock 43,000

Issuance of preferred stock 213,000

Sale of land and buildings 268,000

Payment of cash dividends 33,000

Purchase of equipment 68,000

Retirement of bonds 309,000

Splish Brothers reported net cash provided by operating activities of $590,000. Determine Splish Brothers' free cash flow. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)