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

$\backslash$table$[[,\backslash$table$[[$Amount$],[$Included in$],[$Operating Cash$],[$Flows$]]],[$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.,$],[$Cash flows from operating activities,$]]$

Required:

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