Brief Exercise 5-12

Blossom Beverage Company reported the following items in the most recent year.

Net income		$45,300
Dividends paid		6,800
Increase in accounts receivable		12,940
Increase in accounts payable		8,170
Purchase of equipment (capital expenditure)		9,770
Depreciation expense		5,170
Issue of notes payable		24,180

Compute net cash provided by operating activities, the net change in cash during the year. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)