Could you please help me to solve the following problem? The answer seems $3,000. But I don't know how to calculate the cash flow from operating activities. I don't know what is included and not included in the cash flow.

"X Company had these transactions during the first month of the new accounting period:

Sold merchandise for $10,000 on credit.

Collected $3,000 from an account receivable.

Borrowed $10,000 from the bank

Paid dividends of $500

Using the above information, X Company would report net cash flow from operating activities is ---"