You have gathered this information on a firm: $512,000 sales, $11,200 cash dividends, $306,000 cost of goods sold, $22,400 administrative expense, $22,400 depreciation expense, $44,800 interest expense, $11,200 purchase of productive equipment, no changes in working capital, and a tax rate of 21%. What is the free cash flow? $91,956 $141,156 $147,956 $157,956