Net income Dividends paid Increase in accounts receivable Increase in accounts payable Purchase of equipment Depreciation expense Issue of notes payable for cash $41,000 6,000 18,000 7,900 8,700 4,400 28,000 Calculate net cash provided (used) by operating activities, the net change in cash during the year, and free cash flow. Dividends paid are treated as financing activities. Concord uses the indirect method for its Statement of Cash Flows. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Net cash operating activities $ Net change in cash during the year $ Free cash flow $ Assuming Concord had 100,000 common shares outstanding for the entire year, calculate cash flow per share to be included in the financial statements if Concord follows IFRS and chooses to disclose the ratio. (Round answer to 2 decimal places, e.g. 52.75.) Cash flow per share $