Flint Beverage Company reported the following items in the most recent year. Net income Dividends paid $45,300 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).) Cash Flows from Operating Activi Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Depreciation Expense Increase in Accounts Receivable Increase in Accounts Payable FLINT BEVERAGE COMPANY Statement of Cash Flows +A $ 5,170 (12,940) 8,170 $ 45,300 400 Net Cash Provided by Operating/ 45,700 Cash Flows from Investing Activit Purchase of Equipment Cash Flows from Financing Activi Dividends Paid Issue Notes Payable Net Cash Provided by Financing A (6,800) 24,180 (9,770) 17,380 Net Cash Provided by Financing A Net Increase in Cash 17,380 $ 53,310 Compute free cash flow. (Show amount that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Free cash flow $ 29130