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 $40,0002) borrowed $25,000 from its bank3) provided consulting services for $39,0004) paid back $15,000 of the bank loan5) paid rent expense for $9,0006) purchased equipment costing $12,0007) paid $3,000 dividends to stockholders8) paid employees' salaries for work completed during the year, $21,000
What is Yowell's net cash flow from operating activities?

A) Inflow of $6,000
B) Inflow of $9,000
C) Inflow of $18,000
D) Inflow of $30,000