Refer to the information in E4–16.

Data from in E4-16

Following are cash transactions for Goldman Incorporated, which provides consulting services related to mining of precious metals.

a. Cash used for purchase of office supplies, $2,400.
b. Cash provided from consulting to customers, $50,600.
c. Cash used for purchase of mining equipment, $83,000.
d. Cash provided from long-term borrowing, $70,000.
e. Cash used for payment of employee salaries, $25,000.
f. Cash used for payment of office rent, $13,000.
g. Cash provided from sale of equipment purchased in c. above, $23,500.
h. Cash used to repay a portion of the long-term borrowing in d. above, $45,000.
i. Cash used to pay office utilities, $5,300.
j. Purchase of company vehicle, paying $11,000 cash.

Required:
Calculate cash flows from financing activities.