Van Beek Corporation reported the following transactions for 2019: 1. Sold equipment for $21,000. The original cost was $45,000; the book value is $18,000 2. Issued 2,000 shares of $15 par value common stock for $36 per share 3. Paid $9,000 for an Insurance policy which goes into effect in January 2020 4. Recognized $6,000 in Interest expense on Dec 31, 2019 - to be paid on April 30, 2020 5. Received $24,000 as collections from customers for 2018 sales, and $54,000 for 2019 sales 6. Reacquired 300 shares of its own common stock at $60 per share 7. Received $6,000 in dividends on stock held as available for sale 8. Recorded depreciation expense for $15,000 9. Paid $3,000 of dividends to common stockholders 10. Purchased equipment costing $195,000, by making a cash down payment of $60,000 and signing a note for the remaining $135,000. 11. Acquired a building with a market value of $750,000 by issuing 20,000 shares of common stock. 12. Paid salaries of $54,000 13. Cash received from sale of available for sale securities $18,000 14. Repaid a loan, which included $15,000 of the principal and $3,000 in interest Van Beek Corporation uses the direct method for preparing the 2019 Statement of Cash Flows. The net cash flow from operating activities is: Group of answer choices $3,000 ($24,000) $18,000 $12,000