The management of Unruh Inc. is trying to decide whether it can increase its dividend. During the current year, it reported net income of $875,000. It had net cash pro-vided by operating activities of $734,000, paid cash dividends of $92,000, and had capital expenditures of $310,000. Compute the company’s free cash flow, and discuss whether an increase in the dividend appears warranted. What other factors should be considered?