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, $1,550. b. Cash provided from consulting to customers, $42,100. c. Cash used for purchase of mining equipment, $66,000. d. Cash provided from long-term borrowing, $53,000. e. Cash used for payment of employee salaries, $23,300. f. Cash used for payment of office rent, $11,300. g. Cash provided from sale of equipment purchased in c. above, $21,800. h. Cash used to repay a portion of the long-term borrowing in d. above, $36,500. i. Cash used to pay office utilities, $3,600. j. Purchase of company vehicle, paying $9,300 cash and borrowing $14,300.

Required:

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