The following information is available for XYZ Company: Jan. 1, 2023 Dec. 31, 2023 ASSETS Cash $25,000 $30,000 Accounts receivable $80,000 $74,000 Supplies $ 7,000 $10,000 Land $69,000 $49,000 Equipment $20,000 $20,000 Accumulated depreciation $<6,000> $<8,000> LIABILITIES + EQUITY Accounts payable $14,000 $19,000 Short-term notes payable $52,000 $17,000 Salaries payable $ 7,000 $ 1,000 Common stock $40,000 $42,000 Retained earnings $82,000 $96,000 During 2023, XYZ Company reported a net income of $26,000, recorded depreciation expense of $2,000, and sold land that cost $20,000 for $12,000 cash. Using the indirect method, calculate the net cash flow from operating activities for 2023. If your answer is negative, place a minus sign in front of your answer with no spaces in between (e.g., -1234).