Swifty Corporation's comparative balance sheets are presented below. SWIFTY CORPORATION Comparative Balance Sheets December 31 2022 2021 Cash $ 14,600 $10,000 Accounts receivable 20.800 23,600 Land 19,800 25.600 Buildings 70.000 70,000 Accumulated depreciation-buildings (15,300) (10.900) Total $ 109,900 $ 118,300 Accounts payable $ 12,100 $ 30,800 Common stock 74,900 68,000 Retained earnings 22.900 19.500 Total S 109,900 $ 118,300 Additional information: 1 Net income was $ 22,600. Dividends declared and paid were $ 19.200. 2 No noncash investing and financing activities occurred during 2022. The land was sold for cash of $ 4.500. 3 Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either e-mes -15.000, or in parenthesis es. (15.000 SWIFTY CORPORATION Statement of Cash Flows For the Year Ended December 31, 2022 Coah Flows from Operating Activities Net Income V 22500 Adjustments to reconcile net income to Net Can Provided by Operating Acties Deprecation Expo v 4400 Lous on Dull of Plants 1300 Decrease in Account Receivable 2800 Decra in Accounts Payable -15700 NetCar Provided by Opera V 35000 Cash Flow from the V Sale of land V Cash Flower Five of Common Stock V V > (b) Compute free cash flow. (Enter negative amount using either a negative sign preceding the number eg. 45 or parentheses eg. (45)) Free cash flow $