Answer:
Free cash flow = 0
Explanation:
Provided details, we have
Net cash provided by Operations = $327,000
Net cash used in investing activities = ($138,000)
Net cash provided by financing activities = $49,000
Cash flow for the year = $238,000
Less; Amount for dividend = $31,000
= $207,000
Further it provides to acquire warehouse for $251,000
That will not let anything left as free cash flow, rather it will be in negative.
= $207,000 - $251,000 = - $44,000
Since after all these there will be no cash for shareholders the free cash flow is 0. As for dividend, even that will not be payable as the value in negative amount is much more than dividend.
Free cash flow is the amount available for distribution to shareholder's after meeting all the capital needs of the company.
Thus here, it is zero.