Teal Corporation engaged in the following cash transactions during 2020.

Sale of land and building		$181,500
Purchase of treasury stock		45,300
Purchase of land		43,500
Payment of cash dividend		90,700
Purchase of equipment		61,000
Issuance of common stock		157,000
Retirement of bonds		102,800

Determine Teals free cash flow, assuming that it reported net cash provided by operating activities of $407,240.