Comparative balance sheet accounts of Oriole Inc. are presented below. Additional data (ignoring taxes): 1. Net income for the year was $40,700. 2. Cash dividends declared and paid during the year were $20,900. 3. A 20% stock dividend was declared during the year. $25,000 of retained earnings was capitalized. 4. Equity investments (level of ownership is less than 20% ) that cost $24,900 were sold during the year for $28,600. No unrealized gains and losses were recorded on these investments in 2025 . 5. Machinery that cost $3,800, on which $750 of depreciation had accumulated, was sold for $2,250. Additional data (ignoring taxes): 1. Net income for the year was $40,700. 2. Cash dividends declared and paid during the year were $20,900. 3. A 20% stock dividend was declared during the year. $25,000 of retained earnings was capitalized. 4. Equity investments (level of ownership is less than 20% ) that cost $24,900 were sold during the year for $28,600. No unrealized gains and losses were recorded on these investments in 2025. 5. Machinery that cost $3,800, on which $750 of depreciation had accumulated, was sold for $2,250. Compute net cash flow from operating activities using the direct method. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Net cash flow from operating activities (b) The parts of this question must be completed in order. This part will be available when you complete the part above