Presented below is a condensed version of the comparative statements of financial position for Yoon Ltd. for the last 2 years at December 31 (amounts in millions).

Additional information:
Investments were sold at a loss of ‚©7,000; no equipment was sold; cash dividends paid were ‚©50,000; and net income was ‚©160,000.
Instructions
a. Prepare a statement of cash flows for 2019 for Yoon Corporation.
b. Determine Yoon Corporation's free cash flow.

2019 2018 w 52,000 w 74,000 Investments Equipment 298,000 240,000 Less: Accumulated depreciation-equipment (106,000) (89,000) 180,000 Accounts receivable 185,000 Cash 157,000 78,000 Share capital-ordinary 160,000 160,000 Retained earnings 287,000 177,000 134,000 Current liabilities 151,000