Answer:
Net cash provided by operating activities = $49,730
Net change in cash during the year = $56,750
Explanation:
CASH FLOWS FROM OPERATING ACTIVITIES  $
Net Income    	43,490
<em>Adjustments to reconcile net income to      </em>
<em>net cash provided by operating activities:      </em>
Depreciation on Fixed Assets    7,970  
<em>(Increase) Decrease in Current Assets:      </em>
Accounts Receivables    (10,700)
<em>Increase (Decrease) in Current Liabilities:    
</em>
Accounts Payable    	8,970
NET CASH PROVIDED BY OPERATING ACTIVITIES	49,730
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of Equipment    (9,000)
NET CASH USED IN INVESTING ACTIVITIES  (9,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Payment of Cash Dividends    (5,480)
Issue of notes payable    21,500
NET CASH PROVIDED (USED) IN FINANCING ACTIVITIES	16,020
NET INCREASE (DECREASE) IN CASH  	56,750