Free cash flow Dillin Inc. reported the following on the company's statement of cash flows in 20Y2 and 2011: 2012 20Y1 Net cash flow from operating activities $476,000 $455,000 Net cash flow used for investing activities (427,000) (378,000) Net cash flow used for financing activities (42,000) (58,800) Eighty percent of the net cash flow used for investing activities was used for the purchase of property, plant, and equipment. a. Determine Dillin's free cash flow for both years. 2012 2011 Free cash flow b. Has Dillin's free cash flow improved or declined from 20Y1 to 20Y2