Below are cash transactions for Goldman Incorporated, which provides consulting services related to mining of precious metals.

1. Cash used for purchase of office supplies, $1,500.
2. Cash provided from consulting to customers, $41,600.
3. Cash used for purchase of mining equipment, $65,000.
4. Cash provided from long-term borrowing, $52,000.
5. Cash used for payment of employee salaries, $23,200.
6. Cash used for payment of office rent, $11,200.
7. Cash provided from sale of equipment purchased in c. above, $21,700.
8. Cash used to repay a portion of the long-term borrowing in d. above, $36,000.
9. Cash used to pay office utilities, $3,500.
10. Purchase of company vehicle, paying $9,200 cash.

Required:

Calculate cash flows from operating activities. (List cash outflows as negative amounts.)