Yowell Company began operations on January 1. Year 1. During Year 1, the company engaged in the following cash transactions 1) issued stock for $46,000 2) borrowed $31,000 from its bank 3) provided consulting services for $44,000 4) paid back $18,000 of the bank loan 5) paid rent expense for $10,500 6) purchased equipment costing $15,000 7) paid $3,300 dividends to stockholders 8) paid employees salaries for work completed during the year, $24,000 What is Yowell's net cash flow from operating activities