Yorkis Perez Corporation engaged in the following cash transactions during 2007. Sale of land and building $181,000 Purchase of treasury stock 40,000 Purchase of land 37,000 Payment of cash dividend 85,000 Purchase of equipment 53,000 Issuance of common stock 147,000 Retirement of bonds 100,000 Determine Yorkis Perez's free cash flow, assuming that it reported net cash provided by operating activities of $400,000. (List multiple entries in order of magnitude with the highest positive numbers first, followed by the highest negative numbers.)