A business enters into the following transactions during the year: 1. Issued $25,000 of ordinary shares for Cash 2. Issued a longterm note in exchange for a machine worth $45,000 3. Received $21,000 in cash from Account receivable 4. Paid $7,000 on accounts payable 5. Paid a cash dividend of $78,000 6. Sold an old equipment for $20,000 cash What is total net cash from Operating Activities