English Services had the following activity: A/R decreased by 45,000, Sold stock for cash 50,000, Inventory increased by 45,000, Bought equipment 30,000 paying 15,000 down and signing a note for the remainder, Converted Notes Payable into Stock 32,000, Beginning Cash 80,000, Net Income 17,000, Paid dividends 20,000, Redeemed bonds paying 26,000 resulting in a gain of 7,000, A/P increased by 4,000, Sold equipment for 12,000 cash, Ending Cash 100,000. What is the cash flow from operations?