Windsor Beverage Company reported the following items in the most recent year. Net income $46,800 Dividends paid 6,890 Increase in accounts receivable 12,390 Increase in accounts payable 8,090 Purchase of equipment (capital expenditure) 9,020 Depreciation expense 5,090 Issue of notes payable 24,440 Compute net cash provided by operating activities, the net change in cash during the year. Compute free cash flow.