The following changes occurred in accounts over the year Aco Payable increased by 56,000, Borsa de 12.000, Common Stock increased by $10,000, Paid In Caped by $10,000, and Retained Earnings increased by $20,000. Ndividends were per the year what is the cash flow from an active a $22.000 (8,000) $5,000 d. $20,000