Yowell Company began operations on January 1, Year 1. During Year 1, the company engaged in the following cash transactions: 1) issued stock for $78,000 2) borrowed $44,000 from its bank 3) provided consulting services for $76,000 cash 4) paid back $34,000 of the bank loan 5) paid rent expense for $18,500 6) purchased equipment for $31,000 cash 7) paid $4.900 dividends to stockholders 8) paid employees' salaries of $40,000 What is Yowell's net cash flow from operating activities