The Arrowhead Golf Club financial results for 20X3 reflected the following: .Net income of $30,000 Gain on sale of land for $5,000 Depreciation expense of $15,000 Interest expense of $8,000 Changes in selected balance sheet accounts were as follows: Jan. 1, 20X3 Dec. 31, 20X3 Cash $5,000 $12,500 Accounts Receivable 28,000 32,000 Inventory 15,500 14,200 Equipment 275,500 290,500 Accounts Payable 42,000 38,000 Accrued Expenses 10,000 12,000 Long-Term Debt 847,000 817,000 What is the Net Cash Flow from Operating Activities($xx,xxx):