Use the following balance sheet information and other data to determine net cash from operating activities:
Dec. 31, 19X1
Dec. 31, 19X2
(1) Net income $25,000
(2) Depreciation expense 5,000
(3) Amortization of Franchise Fee 3,000
(4) Amortization of bond premium 900
(5) Amortization of patent 1,400
(6) Gain on sale of plant 4,400
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