Yowell Company began operations on January 1, Year 1. During Year 1, the company engaged in the following cash transactions 1) Issued stock for $72,000 2) borrowed $57,000 from its bank 3) provided consulting services for $70,000 4) paid back $31,000 of the bank loan 5) paid rent expense for $17,000 6) purchased equipment costing $28,000 7) paid $4,600 dividends to stockholders 8) paid employees' salaries for work completed during the year. $37.000 What is Yowell's net cash flow from operating activities?