Lab Industries, Inc., is in the process of preparing a Cash Flow Statement. During the year, they had issued $100,000 of bonds, received $ 15,000 on a note receivable, paid cash dividends of $5,100, issued preferred stock for $40,000, received $6,100 of dividend revenue, and purchased new equipment for $20,100. On the Cash Flow Statement, what would Lab Industries report as net cash flow from financing activities?