Telfer inc. reported net income of $2.8 million in 2020. Depreciation for the year was $160,000, accounts receivable decreased $350,000, and accounts payable decreased $280,000. Compute net cash provided by operating activities using the indirect method.

Assume that during 2020, Cypress Semiconductor Corporation reported net cash provided by operating activities of $155,793,000 net cash used in investing activities of $207,826,000 incluing cash spent for plant assets of $132,280,000, and not cash used in financing activities of $33,372,000. Dividends of $5,000,000 were paid. Calculate free cash flow