The following are the financial statements of Nosker Company.

NOSKER COMPANY Comparative Balance Sheets December 31
Assets		2017			2016
Cash		$37,200			$19,800
Accounts receivable		33,000			18,700
Inventory		30,400			20,400
Equipment		59,300			78,000
Accumulated depreciationequipment		(29,300	)		(23,300	)
Total		$130,600			$113,600
Liabilities and Stockholders Equity
Accounts payable		$28,700			$ 16,000
Income taxes payable		7,300			8,300
Bonds payable		27,400			33,100
Common stock		18,200			14,300
Retained earnings		49,000			41,900
Total		$130,600			$113,600

NOSKER COMPANY Income Statement For the Year Ended December 31, 2017
Sales revenue		$242,900
Cost of goods sold		175,600
Gross profit		67,300
Operating expenses		24,800
Income from operations		42,500
Interest expense		4,000
Income before income taxes		38,500
Income tax expense		7,500
Net income		$31,000

Additional data:

1.		Dividends declared and paid were $23,900.
2.		During the year equipment was sold for $9,600 cash. This equipment cost $18,700 originally and had a book value of $9,600 at the time of sale.
3.		All depreciation expense, $15,100, is in the operating expenses.
4.		All sales and purchases are on account.

Compute free cash flow.

Free cash flow

$

****only need the "free cash flow" not the statement of cash flow***