Keyser Beverage 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.