Compute free cash flow. (Enter negative amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Free Cash Flow $ Additional data: 1. Depreciation expense was $17,100. 2. Dividends declared and paid were $22,580. 3. During the year, equipment was sold for $6,700 cash. This equipment originally cost $18,200 and had accumulated depreciation of $11,500 at the time of sale. 4. Bonds were redeemed at their carrying value. 5. Common stock was issued at par for cash. Presented here are the financial statements of Sunland Company. \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{\begin{tabular}{c} SUNLAND COMPANY \\ Comparative Balance Sheets \\ December 31 \end{tabular}} \\ \hline Assets & 2022 & 2021 \\ \hline Cash & $37,400 & $20,500 \\ \hline Accounts receivable & 32,900 & 18,100 \\ \hline Inventory & 30,600 & 20,000 \\ \hline Property, plant, and equipment & 59,700 & 77,900 \\ \hline Accumulated depreciation & (29,100) & (23,500) \\ \hline Total & $131,500 & $113,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ Liabilities and Stockholders' Equity } \\ \hline Accounts payable & $28,300 & $16,500 \\ \hline Income taxes payable & 7,500 & 8,200 \\ \hline Bonds payable & 27,900 & 32,800 \\ \hline Common stock & 18,600 & 14,200 \\ \hline Retained earnings & 49,200 & 41,300 \\ \hline Total & $131,500 & $113,000 \\ \hline \end{tabular} SUNLAND COMPANY Income Statement