Howell Company began operations on January 1, Year 1, the company engaged in the following cash transact:

1. issued stock for 50,00 2. borrowed 30,000 from it's bank 3. provided consulting services for 49,000 cash 4. paid back 20,000 of the bank loan 5. paid rent expenses for 11,506. 6. purchased equipment for 17,000 cash 7. paid 3,500 dividend to stockholders 8. paid employees salaries of 26,000 What is Yo's net cash flow from operating activities?