Whispering Winds Corporation issued the following statement of cash flows for 2017. Whispering Winds Corporation Statement of Cash Flows-Indirect Method For the Year Ended December 31, 2017 Cash flows from operating activities Net income $78,470 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense Decrease in accounts receivable $ 12,103 12,635 Increase in inventory (6,650) Decrease in accounts payable (2,926) Loss on disposal of plant assets 4,389 19,551 98,021 4,123 Net cash provided by operating activities Cash flows from investing activities Sale of investments Purchase of equipment Net cash used by investing activities Cash flows from financing activities (32,186) (28,063) Issuance of stock 26,600 Payment on long-term note payable (13,300) Payment for dividends (17,290) Net cash used by financing activities (3.990) Net increase in cash 65,968 Cash at beginning of year 17,290 Cash at end of year $83,258 (a) Compute free cash flow for Whispering Winds Corporation. (Show a negative free cash flow with either a-signe.g.-15,000 or in parenthesis e.g. (15,000).) Free cash flow for Whispering Winds Corporation tA $