Presented below is a condensed version of the comparative balance sheets for Zubin Mehta Corporation for the last two years at December 31.

	2017	2016
Cash	177,000	78,000
Accounts Receivable	180,000	185,000
Investments	52,000	74,000
Equipment	298,000	240,000
Accumulated Depreciation-Equipment	(106,000)	(89,000)
Current Liabilities	134,000	151,000
Common Stock	160,000	160,000
Retained Earnings	307,000	177,000

Additional information: Investments were sold at a loss of $10,000; no equipment was sold; cash dividends paid were $30,000; and net income was $160,000. A. Prepare a statement of cash flows for 2017 for Zubin Mehta Corporation B. Determine Zubin Mehta Corporation's free cash flow