The following information is available for Shamrock, Inc. for the year ended December 31, 2022. Beginning cash balance Accounts payable increase Depreciation expense Accounts receivable decrease Inventory decrease Net income Cash received for sale of land at book value Cash dividends paid Income taxes payable decrease Cash used to purchase land Cash used to redeem bonds Cash received from issuing stock $ 43,200 10,260 73,800 8,640 5,580 102,960 187,200 68,400 7,020 145,800 118,800 288,000 Shamrock, Inc. Statement of Cash Flows-Indirect Method $ Adjustments to reconcile net income to $ $ Bonita Industries issued the following statement of cash flows for 2022. $66,670 Bonita Industries Statement of Cash Flows-Indirect Method For the Year Ended December 31, 2022 Cash flows from operating activities Net income Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense $ 10,283 Decrease in accounts receivable 10,735 Increase in inventory (5,650) Decrease in accounts payable (2,486 ) Loss on disposal of plant assets 3,729 Net cash provided by operating activities Cash flows from investing activities Sale of investments 3,503 Purchase of equipment (27,346 ) Net cash used by investing activities Cash flows from financing activities Issuance of stock 22,600 Payment on long-term note payable (11,300) Payment for dividends (14,690) Net cash used by financing activities Net increase in cash Cash at beginning of year Cash at end of year 16,611 83,281 (23,843) (3,390) 56,048 14,690 $70,738 (a) Compute free cash flow for Bonita Industries. (Show a negative free cash flow with either a -sign eg.-15,000 or in parenthesis e.g. (15,000.) Free cash flow for Bonita Industries $ $