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, $72,000

(b) Depreciation and amortization $ 10,000

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

(d) Gain on selling investments $26,000

(e) Decrease in accounts receivable $ 6,000

(f) Increase in Accounts payable $ 3,000

(g) Issuance of common stock $ 60,000

(h) bad debts expense $ 5,000

(i) Dividends paid $ 22,000