The following is a condensed version of the comparative balance sheets for Teal Corporation for the last two years at December 31. Cash Accounts receivable Investments Equipment Accumulated depreciation-equipment Current liabilities Common stock Retained earnings 2025 $389,400 396,000 114,400 655,600 (233,200) 294,800 352,000 675,400 2024 $171,600 407,000 162,800 528,000 (195,800) 332,200 352,000 389.400 Additional information: Investments were sold at a loss of $22,000; no equipment was sold; cash dividends paid were $66,000; and net income was $352,000, Instructions Prepare cash flow statement Compute corporation's free cash flow