Sage Beverage Company reported the following items in the most recent year. Net income $43,400 Dividends paid 5,210 Increase in accounts receivable 11,440 Increase in accounts payable 8,490 Purchase of equipment (capital expenditure) 8,720 Depreciation expense 5,490 Issue of notes payable 24,020 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 e.g. -15,000 or in parenthesis e.g. (15,000).) SAGE BEVERAGE COMPANY Adjustments to reconcile net income to Statement of Cash Flows $ $ $ Compute free cash flow. (Show amount that decrease cash flow with either a-sign e.g. -15,000 or in parenthesis e.g. (15,000).) Free cash flow $