please help with statement of cash flow-indirect method and compute free cash flow

presented here are the financial statements of Flint Company.

Liabilities and Stockholders' Equity Accounts payable Income taxes payable Bonds payable Common stock 52,20040,600 Retained earnings Total Flint Company Income Statement For the Year Ended December 31, 2025 Sales revenue $701,800 Cost of goods sold Gross profit 507,500194,300 Selling expenses $52,200 Income from operations 124,700 Interest expense 8,700 Income before income taxes 116,000 Income tax expense Net income \( \underline{\hline \hline 92,800} \) Additional data: 1. Depreciation expense was $50,750. 2. Dividends declared and paid were $58,000. 3. During the year, equipment was sold for $24,650 cash. This equipment originally cost $52,200 and had accumulated depreciation of $27,550 at the time of sale. 4. Bonds were redeemed at their carrying value. 5. Common stock was issued at par for cash. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) FLINT COMPANY Statement of Cash Flows - Indirect Method For the Year Ended December 31, 2025 Cash Flows from Operating Activities Net Income $92,800 Adjustments to reconcile net income to Depreciation Expense $23,200 Sale of Investments \begin{tabular}{|r|} \hline 2,200 \\ \hline \end{tabular} Increase in Accounts Receivable \begin{tabular}{|r|} \hline 17,400 \\ \hline \end{tabular} Decrease in Inventorv 23,200 127,600 Compute free cash flow. (Show amounts that decrease free cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).) Free cash flow $ Liabilities and Stockholders' Equity Accounts payable Income taxes payable Bonds payable Common stock 52,20040,600 Retained earnings Total Flint Company Income Statement For the Year Ended December 31, 2025 Sales revenue $701,800 Cost of goods sold Gross profit 507,500194,300 Selling expenses $52,200 Income from operations 124,700 Interest expense 8,700 Income before income taxes 116,000 Income tax expense Net income \( \underline{\hline \hline 92,800} \) Additional data: 1. Depreciation expense was $50,750. 2. Dividends declared and paid were $58,000. 3. During the year, equipment was sold for $24,650 cash. This equipment originally cost $52,200 and had accumulated depreciation of $27,550 at the time of sale. 4. Bonds were redeemed at their carrying value. 5. Common stock was issued at par for cash. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) FLINT COMPANY Statement of Cash Flows - Indirect Method For the Year Ended December 31, 2025 Cash Flows from Operating Activities Net Income $92,800 Adjustments to reconcile net income to Depreciation Expense $23,200 Sale of Investments \begin{tabular}{|r|} \hline 2,200 \\ \hline \end{tabular} Increase in Accounts Receivable \begin{tabular}{|r|} \hline 17,400 \\ \hline \end{tabular} Decrease in Inventorv 23,200 127,600 Compute free cash flow. (Show amounts that decrease free cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).) Free cash flow $