The Astor Corporation had the following transactions for the month:

• Provided services of $44,000 to customers on account
• Purchased inventory of $80,000
• Payroll of $10,000 was paid to employees for the month
• A $600 electric bill was received, but will be paid next month

As a result, the company would report net income of [ Select ] ["43,400", "13,400", "33,400", "23,400", "53,400"] and a net cash flow from operations of [ Select ] ["(90,000)", "(30,000)", "(26,000)", "(50,600)", "14,000"] for the month.