Beta Electronics reported the following data for the year ended December $31,2020$:

$$

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 financing activities?