Whispering Winds Corp's comparative balance sheets are presented below. Whispering Winds Corp. Comparative Balance Sheets December 31 2019 Cash $ 15,100 Accounts receivable 21,200 Land 20,400 Buildings 69,700 Accumulated depreciation-buildings (15,400) Total $111,000 2018 $10,200 23,100 26,000 69,700 (10,600) $118,400 Accounts payable Common stock Retained earnings Total $ 12,700 74.100 24,200 $111,000 $ 28,200 73,400 16,800 $118,400 Additional information: 1. Net income was $22.400. Dividends declared and paid were $15,000. 2. No noncash investing and financing activities occurred during 2020. 3. The land was sold for cash of $4.500. Whispering Winds Corp. Statement of Cash Flows For the Year Ended December 31, 2020 Cash Flows from Operating Activities Net Income 22400 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense 4800 Loss on Disposal of Plant Assets 1100 Decrease in Accounts Receivable y 1900 Increase in Accounts Receivable y 15400 7700 Net Cash Provided by Operating Activities 14700 Cash Flows from Investing Activities Sale of Land 4500 Cash Flows from Financing Activities 700 Gain on Disposal of Land Payment of Dividends Net Cash Used by Financing Activities 15100 14400 Net Cash Provided by Financing Activities 4900 Cash at Beginning of Period 10200 Cash at End of Period 15100 Compute free cash flow. (Enter negative amount using either a negative sign preceding the number eg. -45 or parentheses e.g. (45).) Free cash flow $ 14700