The first couple of photos are correct. But I cant figure out how to do part b.

Swifty Corporation Statement of Cash Flows For the Year Ended December 31, 2022 V Cash Flows from Operating Activities Net Income $ 25600 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense $ 14,000 Increase in Accounts Receivable (4,800) Increase in Inventory ABONE (6400) Increase in Accounts Payable 3200 Decrease in Income Taxes Payable (800) 5200 Net Cash Provided by Operating Activities 30,800 Cash Flows from Investing Activities Sale of Equipment 6800 Cash Flows from Financing Activities Issuance of Common Stock 3200 Redemption of Bonds (12800) Payment of Dividends (16,000) Net Cash used by Financing Activities (25,600) TURUT TULITEIT Increase in Inventory (6400) Increase in Accounts Payable 3200 Decrease in Income Taxes Payable (800) 5200 Net Cash Provided by Operating Activities 30,800 Cash Flows from Investing Activities Sale of Equipment 6800 Cash Flows from Financing Activities Issuance of Common Stock 3200 Redemption of Bonds 08 (12800) Payment of Dividends (16,000) Net Cash used by Financing Activities (25,600) Net Increase in Cash 12,000 Cash at Beginning of Period 16,000 Cash at End of Period $ 28.000 e Textbook and Media Attempts: 3 of 5 used 0) X Your answer is incorrect. Compute free cash flow. (Show a negative free cash flow with either a-sign e.g.-15,000 or in parenthesis e.g. (15,000).) Free cash flow $ (30800) e Textbook and Media Save for Later Attempts: 2 of 5 used Submit