During the year, James Company paid dividends of $26,000 and received a bank loan for $60,000. The companys net loss for the year was $12,000. Depreciation expense for the year was $16,800. Accounts receivable increased by $2,000, inventory decreased by $3,600, accounts payable decreased by $2,600, and prepaid insurance increased by $2,900. How much is the companys cash flow from operations