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Free cash flow Dillin Inc. reported the following on the company's statement of cash flows in 2022 and 2011: 20Y2 2011 Net cash flows from operating activities $448,750 Net cash flows used for investing activities $437,000 Net cash flows used for financing activities (376,000) (425,000) (44,000) Of the net cash flows used for investing activities, 75% was used for the purchase of property, plant, and equipment. (56,000) a. Determine Dillin's free cash flow for both years. 2012 2011 Free cash flow b. Has Dillin's free cash flow improved or declined from 20Y1 to 20Y2