a. Cash used for purchase of office supplies, $2,000. b. Cash provided from consulting to customers, $46,600. c. Cash used for purchase of mining equipment, $75,000. d. Cash provided from long-term borrowing, $62,000. e. Cash used for payment of employee salaries, $24,200. f. Cash used for payment of office rent, $12,200. g. Cash provided from sale of equipment purchased in c. above, $22,700. h. Cash used to repay a portion of the long-term borrowing in d. above, $41,000. i. Cash used to pay office utilities, $4,500. j. Purchase of company vehicle, paying $10,200 cash. Required: Calculate cash flows from operating activities. (List cash outflows as negative amounts.) Cash flows from operating activities $