Baker Electronics reported the following data for the year ended December 31, 2020:

Cash receipt from sale of equipment: $40,000

Depreciation Expense: $15,000

Cash payment of Dividends: $7,000

Cash receipt from issuance of Common Stock: $21,000

Net Income: $50,000

Cash purchase of Land: $20,000

Increase in Current Liabilities: $11,000

Decrease in Current Assets other than Cash: $10,000

What is the cash flow from financing activities?