\begin{tabular}{|l|r|} \hline & AmountIncludedinOperatingCashFlows \\ \hline a. Cash used for purchase of office supplies, $1,500. & (1,500) \\ \hline b. Cash provided from consulting to customers, $41,600. & 41,600 \\ \hline c. Cash used for purchase of mining equipment, $65,000. & (65000) \\ \hline d. Cash provided from long-term borrowing, $52,000. & 52000 \\ \hline e. Cash used for payment of employee salaries, $23,200. & (23,200)( \\ \hline f. Cash used for payment of office rent, $11,200. & 11,200 \\ \hline g. Cash provided from sale of equipment purchased in c. above, $21,700. & 21,700 \\ \hline h. Cash used to repay a portion of the long-term borrowing in d. above, $36,000. & 36000 \\ \hline i. Cash used to pay office utilities, $3,500. & (3,500) \\ \hline j. Purchase of company vehicle, paying $9,200 cash. & (9,200) \\ \hline Cash flows from operating activities & ( \\ \hline \end{tabular} Below are cash transactions for Goldman Incorporated, which provides consulting services related to mining of precious metals. Required: Calculate cash flows from operating activities. (List cash outflows as negative amounts.) \begin{tabular}{|l|r|} \hline & AmountIncludedinOperatingCashFlows \\ \hline a. Cash used for purchase of office supplies, $1,500. & (1,500) \\ \hline b. Cash provided from consulting to customers, $41,600. & 41,600 \\ \hline c. Cash used for purchase of mining equipment, $65,000. & (65000) \\ \hline d. Cash provided from long-term borrowing, $52,000. & 52000 \\ \hline e. Cash used for payment of employee salaries, $23,200. & (23,200)( \\ \hline f. Cash used for payment of office rent, $11,200. & 11,200 \\ \hline g. Cash provided from sale of equipment purchased in c. above, $21,700. & 21,700 \\ \hline h. Cash used to repay a portion of the long-term borrowing in d. above, $36,000. & 36000 \\ \hline i. Cash used to pay office utilities, $3,500. & (3,500) \\ \hline j. Purchase of company vehicle, paying $9,200 cash. & (9,200) \\ \hline Cash flows from operating activities & ( \\ \hline \end{tabular} Below are cash transactions for Goldman Incorporated, which provides consulting services related to mining of precious metals. Required: Calculate cash flows from operating activities. (List cash outflows as negative amounts.)