BE5-12 Keyser Beverage Company reported the following items in the most recent year. Net income Dividends paid Increase in accounts receivable $40,000 5,000 10,000 7,000 Purchase of equipment (capital expenditure) 8,000 Depreciation expense 4,000 Issue of notes payable 20,000 Increase in accounts payable Compute net cash provided by operating activities, the net change in cash during the year, and free cash flow.