3. Net increace (decrease) in cash. 4. Free cach flow. M12.13 Calculating Cash Flows Tech Ciear Corp. slarted the year with 5100,000 cahh and reported net cash prowided by operating activities of 5200,000, , cash pad for dividends of $40,000, carh received from stock iscuance of 530,000), cach paid for equipment purchases of $150,600, carh paid for intangible assets of 1. Net cash provided by (used in) intecting activitics. 2. Net cirth porovided by (used in) financing activilics. 3. Ending cinh. 4. Frectith llow. M12-44 Matching Items Reported to Cash Flow Statement Categories (Direct Method) 10 12-1, premontral iraly the direst method Indicale whathet cach item is disclood in the operating