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, $1,800. b. Cash provided from consulting to customers, $44,600. c. Cash used for purchase of mining equipment, $71,000. d. Cash provided from long-term borrowing, $58,000. e. Cash used for payment of employee salaries, $23,800. f. Cash used for payment of office rent, $11,800. g. Cash provided from sale of equipment purchased in c. above, $22,300. h. Cash used to repay a portion of the long-term borrowing in d. above, $39,000. i. Cash used to pay office utilities, $4,100. j. Purchase of company vehicle, paying $9,800 cash and borrowing $14,800.

Required:

Calculate cash flows from investing activities.