Current Attempt in Progress

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

Net income		$40,300
Dividends paid		6,520
Increase in accounts receivable		10,330
Increase in accounts payable		7,270
Purchase of equipment (capital expenditure)		8,360
Depreciation expense		4,270
Issue of notes payable		23,200

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).)