The following is a condensed version of the comparative balance sheets for Buffalo Corporation for the last two years at December 31.

		2020			2019
Cash		$ 371,700			$ 163,800
Accounts receivable		378,000			388,500
Investments		109,200			155,400
Equipment		625,800			504,000
Accumulated Depreciation-Equipment		(222,600	)		(186,900	)
Current liabilities		281,400			317,100
Common stock		336,000			336,000
Retained earnings		644,700			371,700

Additional information: Investments were sold at a loss of $21,000; no equipment was sold; cash dividends paid were $63,000; and net income was $336,000.

Prepare a statement of cash flows for 2020 for Buffalo Corporation. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Determine Buffalo Corporations free cash flow.

Free cash flow

$enter the free cash flow in dollars