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 operating activities. (List cash outflows as negative amounts Cash flows from operating activities $ 0