Astoria Co. had the following transactions during the month of August 2014: * Cash received from bank loans was $10,000. * Dividends of $8,500 were paid to stockholders in cash. * Revenues earned and received in cash amounted to $23,500 * Expenses incurred and paid were $21,000.

For the month of August, net cash flows from operating activities for Astoria were: $23,500. $2,500. $10,000. $21,000.