Sunland Company issued the following statement of cash flows for 2017.

Compute free cash flow for Sunland Company.

Free cash flow for Sunland Company

$

Sunland Company issued the following statement of cash flows for 2017. Sunland Company Statement of Cash Flows-Indirect Method For the Year Ended December 31,2017 Cash flows from operating activities Net income $182,487 Adjustments to reconcile net income to net cash provided by operating activities $28,146 Depreciation expense Decrease in accounts receivable Increase in inventory Decrease in accounts payable Loss on disposal of plant assets 29,384 (15,465) (6,805) 10,207 45,467 Net cash provided by operating activities Cash flows from investing activities Sale of investments Purchase of equipment 227,954 9,588 (74,851) Net cash used by investing activities (65,263) Cash flows from financing activities Issuance of stock 61,860 (30,930) (40,209) Payment on long-term note payable Payment for dividends Net cash provided by operating activities Cash flows from investing activities Sale of investments Purchase of equipment 227,954 9,588 (74,851) Net cash used by investing activities (65,263) Cash flows from financing activities Issuance of stock Payment on long-term note payable Payment for dividends 61,860 (30,930) 40,209) Net cash used by financing activities Net increase in cash Cash at beginning of year Cash at end of year (9,279) 153,412 40,209 $193,621 (a) Compute free cash flow for Sunland Company. (Show a negative free cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Free cash flow for Sunland Company