During the Year,Penso Ltd Received $50 000 from Its Customers,$5000

During the year,Penso Ltd received $50 000 from its customers,$5000 for the sale of a motor vehicle and $20 000 for the issue of shares.It paid $27 000 to suppliers and employees,$3000 for income tax and $50 000 for new machinery.In addition,it paid out $12 000 to redeem bonds.Its cash balance at the commencement of the year was $22 000.
-What were the cash flows from operating activities?

A) $25 000
B) $23 000
C) ($17 000)
D) $20 000