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

	2014	2013
cash	$177,000	$78,000
accounts receivable	180,000	185,000
investments	52,000	74,000
equipment	298,000	240,000
accumulated deprec-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 ( not extraordinary) 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 2014 for Metha Corporation.

b) determine Metha Corporation's free cash flow.