The following income statement was drawn from the annual report of Newtown Company Cash revenue Depreciation expense Accrued interest expense Cash operating expenses Operating income Gain on sale of equipment Net income $ 65,400 (22,700) (8,400) (27, 100) 7,200 2,000 $ 9, 200 What is the net cash flow from operating activities? Multiple Choice ( $29,100 $40,300