Beta Electronics reports the following data for the year ended December 31, 2019:
Cash receipt from sale of equipment $30,000
Depreciation Expense 12,000
Cash payment of Dividends 5,000
Cash receipt from issuance of Common Stock 22,000
Net Income 40,000
Cash purchase of Land 25,000
Increase in Current Liabilities 10,000
Decrease in Current Assets other than Cash 8,000

What is the cash flow from operating activities?