The management of Swifty Inc. is trying to decide whether it can increase its dividend. During the current year, it reported net income of $877,100. It had net cash provided by operating activities of $644,300, paid cash dividends of $83,100, and had capital expenditures of $275.800.

(a1) Compute the company's free cash flow. (Enter negative amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Free cash flow

$