Use the following information to calculate the net cash provided (inflow) or used by (outflow) from operating activities for the STAR Corporation:

(a) Net income, $40,000

(b) Depreciation and amortization $ 12,000

(c) Loss on sale of equipment $ 2,000

(d) Gain on selling investments $26,000

(e) Increase in accounts receivable $ 6,000

(f) Decrease in Accounts payable $ 2,500

(g) Issuance of common stock $ 60,000