keyser beverage company reported the following items in the most recent year. Net income $40,000 dividends paid $5,000 increase in accounts receivable $10,000 increase in accounts payable $7,000 purchase of equipment (capital expenditure) $8,000 depreciation expense $4,000 issue of notes payable $20,000 compute net cash provided by operating activities,the net change in cash during the year, and free cash flow