The answer isnt 18,300 nor 8,300 please help me find the correct answer

Sheffield Company Comparative Balance Sheets December 31 Liabilities and Stockholders' Equity Accounts payable $28,100$16,000 Income taxes payable 7,0008,100 Bonds payable 27,40032,200 Common stock Retained earnings Total Sheffield Company Income Statement For the Year Ended December 31, 2022 Sales revenue $242,400 Cost of goods sold 176,800 Gross profit Selling expenses $17,550 Administrative expenses 5,85023,400 Income from operations 42,200 Interest expense Income before income taxes 3,00039,200 Income tax expense Net income 7,840$31,360 Additional data: 1. Depreciation expense was $14,700. 2. Dividends declared and paid were $26,960. 3. During the year equipment was sold for $9,800 cash. This equipment cost $18,400 originally and had accumulated depreciation of $8,600 at the time of sale. 4. Bonds were redeemed at their carrying value. 5. Common stock was issued at par for cash. Compute free cash flow. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).) Free cash flow $