Below are cash transactions for a company, which provides consulting services related to mining of precious metals. a. Cash used for purchase of office supplies, $1,600. b. Cash provided from consulting to customers, $42,600. c. Cash used for purchase of mining equipment, $67,000. d. Cash provided from long-term borrowing, $54,000. e. Cash used for payment of employee salaries, $23,400. f. Cash used for payment of office rent, $11,400. g. Cash provided from sale of equipment purchased in c. above, $21,900. h. Cash used to repay a portion of the long-term borrowing in d. above, $37,000. i. Cash used to pay office utilities, $3,700. j. Purchase of company vehicle, paying $9,400 cash. Required: Calculate cash flows from financing activities. (List cash outflows as negative amounts.)