Presented below is a condensed version of the comparative balance sheets for Bramble Corporation for the last two years at December 31. 2017 2016 Cash $178,500 $49,000 Accounts receivable 115,900 76,800 Investments 68,900 98,300 Equipment Accumulated depreciation equipment Current liabilities 350,900 177,300 (95,100) (65,700) 135,300 91,900 142,500 62,500 333,700 173,700 Common stock Retained earnings Additional information: Investments were sold at a gain of $10,300; no investments were purchased; no equipment was sold; cash dividends paid were $43,500; and net income was $203,500. Prepare a statement of cash flows for 2017 for Bramble Corporation. (Show amounts that decrease cash flow with either a-sign e.g. -15,000 or in parenthesis e.g. (15,000).) Bramble CORPORATION Statement of Cash Flows For the Year Ended December 31, 2017 Cash Flows from Operating Activities Net Income 203500 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense 29400 Gain on Sale of Investments 10300 Increase in Accounts Receivable 39100 Increase in Current Liabilities 43400 122200 Net Cash Provided by Operating Activities 325700 Cash Flows from Investing Activities Sale of Investments 39700 Purchase of Equipment -173600 Net Cash Used by Investing Activities | -133900 Cash Flows from Financing Activities Payment of Cash Dividends -43500 Net Cash Used by Financing Activities Net Increase in Cash Cash at Beginning of Year Cash at End of Year Determine Bramble Corporation's free cash flow. (Show amounts that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis e.g. (15,000).) Free cash flow $