ABC Company is a manufacturing firm. At the beginning of July, ABC had a total inventory balance of $59,000. During the month of July, ABC had the following transactions Purchased raw materials costing $3,000 Paid office staff salaries of $9,000 Paid production staff salaries of $8,000 Purchased office equipment costing $18,000 Purchased production equipment costing $39,000 Recognized $2,000 depreciation on the office equipment Recognized $5,000 depreciation on the production equipment Sold $32,000 worth of finished goods for $91,000 cash Assume all transactions, except depreciation, are for cash. What is ABC Company's Net Cash Flow from Operating Activities for July? $39,000 (518,000) $71.000 $32,000