Given the following data, create a statement of cash flows:

Line item

Amount $($$$)$

Purchase of new fixed assets

$15,000$

Repayment of existing debt

$11,500$

Decrease in accounts receivable

$6,900$

Payment of cash dividends

$2,900$

Depreciation and amortization expense

$2,500$

Repurchase of stock

$1,200$

Gain on the sale of land

$3,280$

New borrowings

$8,000$

Decrease in accounts payable

$680$

Increase in inventory

$8,000$

Increase in accrued expenses

$510$

New stock sold to investors

$8,000$

Net income

$3,800$

Loss on the sale of equipment

$680$

Proceeds from sale of land

$2,870$

Proceeds from the sale of equipment

$4,930$

What was the cash flow from operating activities $($in $$)?$