Use the following information to determine CASH FLOW FROM OPERATIONS:

Additional Information: 1. Net income for 2020 was $26,890. 2. Land was sold for cash at a loss of $2,000. 3. Cash dividends were paid during the year. 4. Equipment was purchased for cash. In addition, equipment costing $40,000 with a book value of $13,000 was sold for $14,000 cash. What is the cash flow from operating activities? (\"3 $85,290 (:3 $86,290 (f: $108,290 (\"3 $84,290