Oriole Shoes comparative balance sheet is presented below. Oriole reports under ASPE.

ORIOLE SHOES Balance Sheet December 31
Assets		2021			2020
Cash		$29,892			$18,762
Accounts receivable		25,652			23,638
Long-term investments		24,380			16,960
Equipment		63,600			74,200
Accumulated depreciationequipment		(14,840	)		(10,600	)
Total		$128,684			$122,960
Liabilities and Shareholders Equity
Accounts payable		$20,776			$11,766
Notes payable		10,600			31,800
Common shares		63,600			47,700
Retained earnings		33,708			31,694
Total		$128,684			$122,960

Additional Information:
1.		Profit was $29,998. Dividends declared and paid were $27,984.
2.		Equipment that cost $10,600 and had accumulated depreciation of $1,272 was sold for $4,558.
3.		All other changes in non-current account balances had a direct effect on cash flows, except the change in accumulated depreciation.

Prepare a statement of cash flows for 2021 using the indirect method

Calculate free cash flow. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Net Cash Provided by Operating Activities Profit 29998 Adjustments to reconcile profit to Operating Activities Depreciation Expense 5512 Loss on Disposal 4770 Increase in Accounts Receivable -2014 9010