Equipment costing $$43,000$ with accumulated depreciation of $$28,000$ was sold during Year $2$ for $$24,000.$ The company paid a cash dividend during Year $2$ but did not retire any bonds or repurchase any of its own stock.

Required:For Year $2$:Determine the net cash provided by $($used in$)$ operating activities using the indirect method.Prepare a statement of cash flows.Compute the free cash flow.