Whispering Beverage Company reported the following items in the most recent year. Net income Dividends paid $45,300 6,800 Increase in accounts receivable 12.940 Increase in accounts payable 8,170 Purchase of equipment (capital expenditure) 9,770 Depreciation expense 5,170 Issue of notes payable 24,180 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).) WHISPERING BEVERAGE COMPANY Statement of Cash Flows