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

Net income		$46,300
Dividends paid		5,200
Increase in accounts receivable		12,760
Increase in accounts payable		8,220
Purchase of equipment (capital expenditure)		9,590
Depreciation expense		5,220
Issue of notes payable		24,490

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).)

CORONADO BEVERAGE COMPANY Statement of Cash Flows Compute free cash flow. Free Cash Flow