Whispering Winds Corp. Comparative Balance Sheets December 31 2019 2018 Assets Cash Accounts receivable Inventory Equipment Accumulated depreciation equipment(29,800) (23,300) $36,000 $20,300 32,60018,700 30,10020,700 59,7007,200 Total $128,600 $113,600 Liabilities and Stockholders' Equity Accounts payable Income taxes payable Bonds payable Common stock Retained earnings $28,000$16,100 8,200 26,60032,600 17,90014,000 48,60042,700 $128,600 $113,600 7,500 Total Whispering Winds Corp. Statement of Cash Flows Adjustments to reconcile net income to Compute free cash flow. Free cash flow