Free cash flow Dillin Inc. reported the following on the company's statement of cash flows in 20 Y2 and 20Y1: 20Y2 20Y1 Net cash flows from operating activities $520,000 $485,000 Net cash flows used for investing activities (432,000) (394,000) Net cash flows used for financing activities (42,000) (58,800) Of the net cash flows used for investing activities, 60% was used for the purchase of property, plant, and equipment. a. Determine Dillin's free cash flow for both years. (<) b. Has Dillin's free cash flow improved or declined from 20Y1 to 20Y2