For 2020, the following information was obtained from Shellfish Companys financial statements:

• total sales revenue of $150,000, total expenses of $152,000 and a net loss of $2,000
• accounts receivable decreased by $1,000
• accounts payable increased by $5,000
• wages payable increased by $3,000
• $18,000 in depreciation expense was recorded

What was the net cash flow from operating activities for 2020?

$25,000

$23,000

$29,000

($1,000)

$16,000