Please help me solve for a and b exactly as shown. Thank you!

Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.s 1. Depreciation expense was $16,100. 2. Dividends declared and paid were $23,700. 3. During the year, equipment was sold for $8,600 cash. This equipment originally cost $18,700 and had accumulated depreciation of $10,100 at the time of sale. 4. Bonds were redeemed at their carrying value. 5. Common stock was issued at par for cash. 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 $