Sweet Acacia Industries issued the following statement of cash flows for 2022. Sweet Acacia Industries Statement of Cash Flows-Indirect Method For the Year Ended December 31, 2022 Cash flows from operating activities Net income $64,310 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense $9.919 10,355 Decrease in accounts receivable Increase in inventory (5,450) Decrease in accounts payable (2,398) Loss on disposal of plant assets 3,597 16,023 80.333 Net cash provided by operating activities Cash flows from investing activities Sale of investments 3,379 (26,378) (22,999) 21,800 Purchase of equipment Net cash used by investing activities Cash flows from financing activities Issuance of stock Payment on long-term note payable Payment for dividends Net cash used by financing activities Net increase in cash (10,900) (14,170 (3,270) 54,064 14.170 Cash at beginning of year Cash at end of year $68,234 (a) Compute free cash flow for Sweet Acacia Industries (Show a negative free cash flow with ether a signes. 15,000 or in parenthesis es. (15,000)) $ Free cash flow for Sweet Acacia Industries