Tamarisk, Inc. issued the following statement of cash flows for 2020.

Tamarisk, Inc. Statement of Cash FlowsIndirect Method For the Year Ended December 31, 2020
Cash flows from operating activities
Net income					$55,000
Adjustments to reconcile net income to net cash
provided by operating activities:
Depreciation expense		$9,100
Loss on disposal of plant assets		8,500
Increase in inventory		(4,800	)
Decrease in accounts receivable		3,100
Decrease in accounts payable		(2,500	)		13,400
Net cash provided by operating activities					68,400
Cash flows from investing activities
Sale of investments		3,000
Purchase of equipment		(26,800	)
Net cash used by investing activities					(23,800	)
Cash flows from financing activities
Issuance of stock		19,100
Payment on long-term note payable		(12,600	)
Payment for dividends		(18,400	)
Net cash used by financing activities					(11,900	)
Net increase in cash					32,700
Cash at beginning of year					11,100
Cash at end of year					$43,800

(a) Compute free cash flow for Tamarisk, Inc.. (Enter negative amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Free cash flow

$enter Free cash flow in dollars