Using these data from the comparative balance sheets of Sandhill Company, perform a horizontal analysis.

$\backslash$table$[[,$December $31,2027,$December $31,2026],[$Accounts receivable $($net$),$$$504,000,$$$400,000$

Suppose that during $2027$ Cypress Semiconductor Corporation reported net cash provided by operating activities of $$89,322,000,$ cash used in investing of $$43,134,000,$ and cash used in financing of $$7,388,000.$ In addition, cash spent for fixed assets during the period was $$26,023,000.$ No dividends were paid.

Calculate free cash flow.

Free cash flow

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