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ABC Company ended Year 1 with the following account balances: Cash $ 6 4 0 , Common Stock $ 4 2 0 , and Retained

ABC Company ended Year 1 with the following account balances:
Cash $640, Common Stock $420, and Retained Earnings $230.
The following transactions occurred during Year 2:
Issued common stock for $18,800 cash.
ABC borrowed an additional $11,200 from Chris Bank.
ABC earned $9,000 of revenue on account.
ABC incurred $4,800 of operating expenses on account.
Cash collections of accounts receivables were $6,700.
ABC provided additional services to customers for $1,100 cash.
ABC purchased land for $14,900.
ABC used $3,400 in cash to make a partial payment on its accounts payable.
ABC declared and paid a $200 dividend to the stockholders.
On December 31 ABC had accrued salaries of $3,900.
What is the net cash flow from operating activities shown on the statement of cash flows for the year ending December 31, Year 2?
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