Below are cash transactions for Goldman Incorporated, which provides consulting services related to mining of precious metals. a. Cash used for purchase of office supplies, $1,450. b. Cash provided from consulting to customers, $41,100. c. Cash used for purchase of mining equipment, $64,000. d. Cash provided from long-term borrowing, $51,000. e. Cash used for payment of employee salaries, $23,100. f. Cash used for payment of office rent, $11,100. g. Cash provided from sale of equipment purchased in c. above, $21,600. h. Cash used to repay a portion of the long-term borrowing in d. above, $35,500. i. Cash used to pay office utilities, $3,400. j. Purchase of company vehicle, paying $9,100 cash. Required: Calculate cash flows from operating activities. (List cash outflows as negative amounts.)