Nelson experienced the following transactions during year 1, its first year in operation. 1. acquired $12,000 cah by issuing common stock 2. provided $4,600 of services on account 3. $3,200 cash for the operating expenses 4.collected $3,800 of cash from customers in partial settlement of its accounts recievable 5. Paid a $200 cash dividend to stockholders What i the amount of the net cash flow from operating activities that will be reported on the Year 1 income statement? a. $400 b. $600 c. $1,400 d. $1,200