This slide is from cash flows. Please explain to me why you would subtract accounts receivable to get net cash provided by operating activities of 41,000. Also, why would you add purchase of equipment and dividends paid to help you get the net increase in case of 48,000? this whole section of cash flows is very confusing

BE5.12 Illustration $40,000 4,000 (10,000) 7,000 41,000 Operating Activities Net income Depreciation expense Increase in accounts receivable Increase in accounts payable Net cash provided by operating activities Investing Activities Purchase of equipment Financing Activities Issue notes payable Dividends paid Net cash flow from financing activities Net increase in cash (8,000) 20,000 (5,000) 15,000 $48.000