Derrald Company's financial statements show the following items. Sales..................................................................... $200,000 Wage expense......................................................... 80,000 Accounts receivable increase................................ 36,000 Loss on sale of equipment..................................... 13,000 Rent revenue........................................................... 50,000 Cash collected for rent........................................... 72,000 Dividends (declared and paid)............................... 40,000 Cash paid for wages................................................ 45,000 Depreciation expense............................................ 25,000 Derrald has no other revenues or expenses. What is Derralds net cash flow from operating activities