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 $41,000 from its bank 3) provided consulting services for $71,000 cash 4) paid back $31,000 of the bank loan 5) paid rent expense for $17,000 6) purchased equipment for $28,000 cash 7) paid $4,600 dividends to stockholders 8) paid employees' salaries of $37,000 What is Yowell's net cash flow from operating activities? ple Choice