The Statement of Cash Flows for the current year contained the following: Cash received from customers Cash used for purchase of equipment Cash received for stock issuance Cash used for payments to suppliers & employees Cash dividends paid to stockholders Cash borrowed from bank $10,000 40,000 30,000 5,000 1,000 20,000 The change in cash for the current year was an increase of $14,000. What was the amount of cash flows from (used in) operating activities? Multiple Choice $4,000 $5,000 $35,000 $25,000