Swifty Corporations comparative balance sheets are presented below. SWIFTY CORPORATION Comparative Balance Sheets December 31 2022 2021 Cash $14,800 $10,300 Accounts receivable 21,500 23,500 Land 20,300 26,400 Buildings 70,000 70,000 Accumulated depreciationbuildings (14,600) (10,400) Total $112,000 $119,800 Accounts payable $12,200 $31,600 Common stock 74,400 71,000 Retained earnings 25,400 17,200 Total $112,000 $119,800 Additional information: 1. Net income was $22,900. Dividends declared and paid were $14,700. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $4,500. (a)Prepare a statement of cash flows for 2022 using the indirect method.

b) Compute free cash flow.