The following are the financial statements of Nosker Company.

NOSKER COMPANY Comparative Balance Sheets December 31
Assets		2020			2019
Cash		$37,300			$19,200
Accounts receivable		33,000			19,500
Inventory		29,100			20,100
Equipment		59,300			78,000
Accumulated depreciationequipment		(29,100	)		(24,000	)
Total		$129,600			$112,800
Liabilities and Stockholders Equity
Accounts payable		$28,800			$ 16,100
Income taxes payable		7,000			8,000
Bonds payable		28,000			33,900
Common stock		18,500			13,700
Retained earnings		47,300			41,100
Total		$129,600			$112,800

NOSKER COMPANY Income Statement For the Year Ended December 31, 2020
Sales revenue		$241,600
Cost of goods sold		175,300
Gross profit		66,300
Operating expenses		24,200
Income from operations		42,100
Interest expense		2,700
Income before income taxes		39,400
Income tax expense		7,700
Net income		$31,700

Additional data:

1.		Dividends declared and paid were $25,500.
2.		During the year, equipment was sold for $8,900 cash. This equipment cost $18,700 originally and had a book value of $8,900 at the time of sale.
3.		All depreciation expense, $14,900, is in the operating expenses.
4.		All sales and purchases are on account.

Further analysis reveals the following.

1.		Accounts payable pertain to merchandise suppliers.
2.		All operating expenses except for depreciation were paid in cash.

Compute free cash flow.

Free cash flow