Yowell Company began operations on January 1, Year 1. During Year 1, the company engaged in the following cash transactions: 1) issued stock for $76,000 2) borrowed $43,000 from its bank 3) provided consulting services for $74,000 cash 4) paid back $33,000 of the bank loan 5) paid rent expense for $18,000 6) purchased equipment for $30,000 cash 7) paid $4,800 dividends to stockholders 8) paid employees' salaries of $39,000 What is Yowell's net cash flow from operating activities?