Waddell Company had the following balances in its accounting records as of December 31, 2018: Assets Liabilities and Equity
Cash $54,000 Accounts Payable$26,000
Accounts Receivable 55,000 Common Stock 106,000
Land 34,000 Retained Earnings 11,000
Totals $143,000 $143,000

The following accounting events apply to Waddell Company’s 2019 fiscal year:
The following accounting events apply to Waddell Company’s 2019 fiscal year:
Jan.1 Acquired $56,000 cash from the issue of common stock.
Feb.1 Paid $5,400 cash in advance for a one-year lease for office space.
Mar.1 Paid a $1,700 cash dividend to the stockholders.
April1 Purchased additional land that cost $34,000 cash.
May1 Made a cash payment on accounts payable of $10,000.
July1 Received $8,400 cash in advance as a retainer for services to be performed monthly over the coming year.
Sept.1 Sold land for $23,000 cash that had originally cost $23,000.
Oct.1 Purchased $930 of supplies on account.
Dec.31 Earned $61,000 of service revenue on account during the year.
31 Received cash collections from accounts receivable amounting to $53,000.
31 Incurred other operating expenses on account during the year that amounted to $13,000.
31 Recognized accrued salaries expense of $5,300.
31 Had $180 of supplies on hand at the end of the period.
31 The land purchased on April 1 had a market value of $40,000.
31 Recognized $116 of accrued interest revenue.

WHAT IS THE amount of net cash flow from operating activities?