Pharoah Beverage Company reported the following items in the most recent year. Net income Dividends paid $40,800 5,760 Increase in accounts receivable 13,850 Increase in accounts payable 8,860 Purchase of equipment (capital expenditure) 9,110 Depreciation expense 5,860 Issue of notes payable 24,860 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 parenthesis e.g. (15,000).) Adjustments to reconcile net income to PHAROAH BEVERAGE COMPANY Statement of Cash Flows $ $ Compute free cash flow. (Show amount that decrease cash flow with either a-sign eg. -15,000 or in parenthesis eg. (15,000).) Free cash flow $