ith either 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 $ Presented here are the financial statements of Vaughn Company. VAUGHN COMPANY Comparative Balance Sheets December 31 \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{VAUGHNCOMPANYComparativeBalanceSheetsDecember31} \\ \hline Assets & 2022 & 2021 \\ \hline Cash & $36,000 & $20,300 \\ \hline Accounts receivable & 32,600 & 18,700 \\ \hline Inventory & 30,100 & 20,700 \\ \hline Property, plant, and equipment & 59,700 & 77,200 \\ \hline Accumulated depreciation & (29,800) & (23,300) \\ \hline Total & $128,600 & $113,600 \\ \hline \multicolumn{3}{|c|}{ Liabilities and Stockholders' Equity } \\ \hline Accounts payable & $28,000 & $16,100 \\ \hline Income taxes payable & 7,500 & 8,200 \\ \hline Bonds payable & 26,600 & 32,600 \\ \hline Common stock & 17,900 & 14,000 \\ \hline Retained earnings & 48,600 & 42,700 \\ \hline Total & $128,600 & $113,600 \\ \hline \end{tabular} 1. Depreclatlon expense was $15,200. 2. Dlvidends declared and pald were $25,700. 3. During the year, equipment was sold for $8,800 cash. Thls equipment orlginally cost $17,500 and had accumulated depreclation of $8,700 at the time of sale. 4. Bonds were redeemed at their carrylng value. 5. Common stock was lssued at par for cash. Further analysts reveals the following. 1. Accounts payable pertain to merchandlse suppliers. 2. All operating expenses except for depreclation were pald in cash. 3. All depreclatlon expense is in the selling expense category. 4. All sales and inventory purchases are on account