ABC Company had the following information

ABC Company had the following information

regarding their accounts. Increase in accounts

receivable of $10,200; decrease in supplies of

$3,100; gains on sale of equipment of $7,400;

losses on sales of equipment of $630; net income of

$63,150; increase in accounts payable of $3,500,

and depreciation of $12,340. In addition, expected

capital expenditures are $12,000 and dividends are

$7,500. What is the free cash flow?