Current Attempt in Progress Marin Company prepared the tabulation below at December 31, 2022. $328,000 Net Income Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense Increase in accounts receivable Decrease in inventory Amortization of patent Increase in accounts payable Decrease in interest receivable Increase in prepaid insurance Decrease in income taxes payable Gain on disposal of plant assets Net cash provided (used) by operating activities $25,900 $84,500 $15,900 $5,400 $8,200 $4,000 $7,600 $2,500 $11,300 Show how each item should be reported in the statement of cash flows. (Show amounts that decrease cash flow with either a-sign e.g. -15,000 or in parenthesis e.g. (15,000).) MARIN COMPANY Partial Statement of Cash Flows Net Income /(Loss) $ Adjustments to reconcile net income to Amortization of Patent $ Information for two companies in the same industry, Shamrock Corporation and Pharoah Corporation, is presented here. Cash provided by operating activities Net earnings Capital expenditures Dividends paid Shamrock Corporation $154,000 230,000 80,000 9,500 Pharoah Corporation $154,000 230,000 104,000 12,000 Compute the free cash flow for each company. Shamrock Corporation $ Pharoah Corporation $ Free cash flow