Yowell Company Began Operations on January 1, Year 1

Multiple Choice

Yowell Company began operations on January 1, Year 1. During Year 1, the company engaged in the following cash transactions
1) issued stock for $56,0002) borrowed $33,000 from its bank3) provided consulting services for $55,000 cash4) paid back $23,000 of the bank loan5) paid rent expense for $13,0006) purchased equipment for $20,000 cash7) paid $3,800 dividends to stockholders8) paid employees' salaries of $29,000
What is Yowell's net cash flow from operating activities?

A) Inflow of $13,000
B) Inflow of $42,000
C) Inflow of $9,200
D) Inflow of $26,000