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Use the following data: Net Income 27,000 Gain on sale of building 8,000 Loss on sale of equipment 15,000 Amortization Expense 6,000 Decrease in accounts

Use the following data:

Net Income 27,000
Gain on sale of building 8,000
Loss on sale of equipment 15,000
Amortization Expense 6,000
Decrease in accounts receivable 2,000
Decrease in accounts payable (5,000)

What is the cash flows from operating activities? $[a1]

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