yowell company began operations on january 1, year 1. during year 1, the company engaged in the following cash transactions: 1) issued stock for $58,000 2) borrowed $43,000 from its bank 3) provided consulting services for $56,000 4) paid back $24,000 of the bank loan 5) paid rent expense for $13,500 6) purchased equipment costing $21,000 7) paid $3,900 dividends to stockholders 8) paid employees' salaries for work completed during the year, $30,000 what is yowell's net cash flow from operating activities?