What is net cash flow from operations?

The following information should be used to according to the provisions of GAAP for the Statement of Cash flows. Net Income $70,000 Decrease in Accounts Receivable 2,800 Increase in Inventory 1,400 Increase in Accounts Payable 3,000 Purchase of new equipment 21,000 Cash from sale of equipment (actual gain $12,000) 28,000 Depreciation Expense 7,000 Repurchase of Common Stock 14,000 Payment of Dividend 5,600 Interest Payment 4,200