Free cash flow Dillin Inc. reported the following on the company's statement of cash flows in 2012 and 20Y1: 20Y2 20Y1 Net cash flow from operating activities $476,400 $456,400 Net cash flow used for investing activities Net cash flow used for financing activities (43,000) (428,000) (378,000) (58,000) Eighty percent of the net cash flow used for investing activities was used for the purchase of property, plant, and equipment. a. Determine Dillin's free cash flow for both years. Free cash flow 20Y2 20Y1 b. Has Dillin's free cash flow improved or declined from 20Y1 to 20Y2?