The following information is available for XYZ Company: Jan. 1, 2023 Dec. 31, 2023 ASSETS Cash Accounts receivable Supplies Land Equipment Accumulated depreciation LIABILITIES + EQUITY Accounts payable Short-term notes payable Salaries payable Common stock Retained earnings $25,000 $80,000 $ 7,000 $69,000 $20,000 $ $30,000 $74,000 $10,000 $49,000 $20,000 $ $14,000 $52,000 $ 7,000 $40,000 $82,000 $19,000 $17,000 $ 1,000 $42,000 $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)