Headland Beverage Company reported the following items in the most recent year. Net income Dividends paid Increase in accounts receivable $46,100 5,250 10,560 Increase in accounts payable 7,310 Purchase of equipment (capital expenditure) 9,830 Depreciation expense 4,310 Issue of notes payable 23,750 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 eg.-15,000 or in parenthesise.g. (15,000)) Cash Flows from Operating Activities HEADLAND BEVERAGE COMPANY Statement of Cash Flows Net Income Adjustments to reconcile net income to Cash at End of Period Increase in Accounts Payable Depreciation Expense Increase In Accounts Receivable 7310 4310 Net Cash Provided by Operating Activities Cash Flows from Investing Activities Purchase of Equipment Cash Flows from Financing Activities Issue Notes Payable Dividends Pald 10560 23750 Net Cash Provided by Financing Activities Net Increase in Cash 5250 46100 22180 68280 9830 29000 107110 Compute free cash flow. (Show amount that decrease cash flow with either a-sign eg-15,000 or in parenthesise.g. (15,000).) Free cash flow $