Yowell Company began operations on January 1, Year 1. During Year 1, the company engaged in the following cash transactions: 1) issued stock for $64,000 2) borrowed $49.000 from its bank 3) provided consulting services for $62,000 4) paid back $27,000 of the bank loan 5) paid rent expense for $15.000 6) purchased equipment costing $24,000 7) paid $4,200 dividends to stockholders 8) paid employees' salaries for work completed during the year, $33,000 What is Yowell's net cash flow from operating activities