Brief Exercise 5-12

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

Net income		$45,600
Dividends paid		6,730
Increase in accounts receivable		13,350
Increase in accounts payable		8,450
Purchase of equipment (capital expenditure)		9,070
Depreciation expense		5,450
Issue of notes payable		23,890

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).)