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.)

Amount Included in Operating cash flows

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.

Calculate Cash flows from operating activities