2.7 The Stancil Corporation provided the following current information.

Proceeds from short-term borrowing $ 6,000 Proceeds from long-term borrowing 20,000 Proceeds from the sale of common stock 1,000 Purchases of fixed assets 1,000 Purchases of inventories 4,000 Payment of dividends 22,000 Determine the cash flow for the Stancil Corporation.