Waterway Corporation's comparative balance sheets are presented belowi Additional information: 1. Net income was $24,000. Dividends declared and paid were $19,600. 2. No noncash investing and financing activities occurred during 2025. 3. The land was sold for cash of $4,400. Prepare a statement of cash flows for 2025 using the indirect method, (Show amounts that decrease cash flow with either a: sian e8 15,000 or in parenthesis es (15,000)) Compute free cash flow. (Show a negative free cash flow with either a - sign eg. 15,000 or in parenthesis e.g. (15,000).) Free cash flow