Comparative balance sheet accounts of Concord Inc. are presented below.

Additional data $($ignoring taxes$)$:

Net income for the year was $$42,900.$

Cash dividends declared and paid during the year were $$21,100.$

A$.20\%$ stock dividend was declared during the year. $$25,000$ of retained earnings was capitalized.

Equity investments $($level of ownership is less than $20\%)$ that cost $$25,100$ were sold during the year for $$28,800.$ No

unrealized gains and losses were recorded on these investments in $2025.$

Machinery that cost $$3,800,$ on which $$750$ of depreciation had accumulated, was sold for $$2,250.$

Concord's $2025$ income statement follows $($ignoring taxes$).$

$($a$)$

Compute net cash flow from operating activities using the direct method. $($Enter negative amounts using either a negative sign

preceding the number eg$.45$ or parentheses eg$.(45).).$

Net cash flow from operating activities $