a. Cash used for purchase of office supplies, $2,250. b. Cash provided from consulting to customers, $49,100. c. Cash used for purchase of mining equipment, $80,000. d. Cash provided from long-term borrowing, $67,000. e. Cash used for payment of employee salaries, $24,700. f. Cash used for payment of office rent, $12,700. g. Cash provided from sale of equipment purchased in c. above, $23,200. h. Cash used to repay a portion of the long-term borrowing in d. above, $43,500. i. Cash used to pay office utilities, $5,000. j. Purchase of company vehicle, paying $10,700 cash. Required: Calculate cash flows from operating activities. (List cash outflows as negative amounts.)