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, $1,900. b. Cash provided from consulting to customers, $45,600. c. Cash used for purchase of mining equipment, $73,000. d. Cash provided from long-term borrowing, $60,000. e. Cash used for payment of employee salaries, $24,000. f. Cash used for payment of office rent, $12,000. g. Cash provided from sale of equipment purchased in c. above, $22,500. h. Cash used to repay a portion of the long-term borrowing in d. above, $40,000. i. Cash used to pay office utilities, $4,300. j. Purchase of company vehicle, paying $10,000 cash. Required: Calculate cash flows from operating activities. (List cash outflows as negative amounts.) Cash flows from operating activities