Sunland Beverage Company reported the following items in the most recent year.

Net income	$45,600
Dividends paid	6,730
Increase in accounts receivable	13,350
Increase in accounts payable	8,450
Purchase of equipment (capital expenditure)	9,070
Depreciation expense	5,450
Issue of notes payable	23,890

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).)

SUNLAND BEVERAGE COMPANY Statement of Cash Flows
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash used by Financing ActivitiesNet Cash used by Investing ActivitiesNet Cash used by Operating ActivitiesNet Decrease in CashNet Increase in Cash
Issue Notes PayableDecrease in Accounts PayableNet IncomeDecrease in Accounts ReceivableDepreciation ExpenseIncrease in Accounts ReceivablePurchase of EquipmentDividendsIncrease in Accounts Payable	$
DividendsDecrease in Accounts ReceivableIssue Notes PayablePurchase of EquipmentDepreciation ExpenseDecrease in Accounts PayableIncrease in Accounts PayableNet IncomeIncrease in Accounts Receivable	$
Issue Notes PayableDecrease in Accounts PayablePurchase of EquipmentNet IncomeIncrease in Accounts PayableDecrease in Accounts ReceivableIncrease in Accounts ReceivableDividendsDepreciation Expense
Decrease in Accounts ReceivableNet IncomeDepreciation ExpenseDividendsIncrease in Accounts PayableIncrease in Accounts ReceivablePurchase of EquipmentIssue Notes PayableDecrease in Accounts Payable
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash used by Financing ActivitiesNet Cash used by Investing ActivitiesNet Cash used by Operating ActivitiesNet Decrease in CashNet Increase in Cash
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash used by Financing ActivitiesNet Cash used by Investing ActivitiesNet Cash used by Operating ActivitiesNet Decrease in CashNet Increase in Cash
Depreciation ExpenseDividendsPurchase of EquipmentIncrease in Accounts PayableDecrease in Accounts ReceivableIssue Notes PayableIncrease in Accounts ReceivableNet IncomeDecrease in Accounts Payable
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash used by Financing ActivitiesNet Cash used by Investing ActivitiesNet Cash used by Operating ActivitiesNet Decrease in CashNet Increase in Cash
Increase in Accounts PayableNet IncomeIssue Notes PayableIncrease in Accounts ReceivableDividendsPurchase of EquipmentDecrease in Accounts PayableDecrease in Accounts ReceivableDepreciation Expense
Decrease in Accounts ReceivableIssue Notes PayableIncrease in Accounts PayablePurchase of EquipmentIncrease in Accounts ReceivableNet IncomeDecrease in Accounts PayableDepreciation ExpenseDividends
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash used by Financing ActivitiesNet Cash used by Investing ActivitiesNet Cash used by Operating ActivitiesNet Decrease in CashNet Increase in Cash
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash used by Financing ActivitiesNet Cash used by Investing ActivitiesNet Cash used by Operating ActivitiesNet Decrease in CashNet Increase in Cash	$

Compute free cash flow.

Free Cash Flow

$