January 1, 2017 December 31, 2017 ASSETS Cash $25,000 $30,000 Accounts receivable 80,000 74,000 Supplies 7,000 10,000 Land 69,000 57,000 Equipment 20,000 20,000 Accumulated depreciation <6,000> <8,000> LIABILITIES + EQUITY Accounts payable $14,000 $19,000 Short-term notes payable 52,000 17,000 Salaries payable 7,000 1,000 Common stock 40,000 50,000 Retained earnings 82,000 96,000 During 2017, XYZ Company reported a net income of $26,000, recorded depreciation expense of $2,000, and sold land costing $12,000 for $20,000 cash. Using the indirect method, calculate the net cash flow from operating activities for 2017.