The statement of cash flows for the current year that is shown below:

Statement of Cash FlowsIndirect Method
Operating activities:
Net income				$	40,700
Adjustments to convert net income to cash basis:
Depreciation	$	21,000
Increase in accounts receivable		(60,700	)
Increase in inventory		(25,400	)
Decrease in prepaid expenses		10,800
Increase in accounts payable		53,700
Decrease in accrued liabilities		(11,300	)
Increase in income taxes payable		4,600			(7,300	)
Net cash provided by (used in) operating activities					33,400
Investing activities:
Proceeds from the sale of equipment		14,200
Loan to Thomas Company		(41,700	)
Additions to plant and equipment		(121,300	)
Net cash provided by (used in) investing activities					(148,800	)
Financing activities:
Increase in bonds payable		88,600
Increase in common stock		39,900
Cash dividends		(29,800	)
Net cash provided by (used in) financing activities					98,700
Net decrease in cash and cash equivalents					(16,700	)
Beginning cash and cash equivalents					27,100
Ending cash and cash equivalents				$	10,400

Required:

Compute the free cash flow for the current year. (Negative amount should be indicated by a minus sign.)

Free Cash Flow = ?