keyser beverage company reported the following items in the most recent year.
Net income $40,000
dividends paid $5,000
increase in accounts receivable $10,000
increase in accounts payable $7,000
purchase of equipment (capital expenditure) $8,000
depreciation expense $4,000
issue of notes payable $20,000

compute net cash provided by operating activities,the net change in cash during the year, and free cash flow