20. Baker Electronics reports the following data for the year ended December 31, 2019: Cash receipt from sale of equipment Depreciation Expense Cash payment of Dividends Cash receipt from issuance of Common Stock Net Income Cash purchase of Land Increase in Current Liabilities Decrease in Current Assets other than Cash $40,000 15,000 7,000 21,000 50,000 20,000 11,000 10,000 What is the cash flow from operating activities