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, $2,100.
b. Cash provided from consulting to customers, $36,800.
c. Cash used for purchase of mining equipment, $59,400.
d. Cash provided from long-term borrowing, $48,000.
e. Cash used for payment of employee salaries, $18,300.
f. Cash used for payment of office rent, $10,500.
g. Cash provided from sale of equipment purchased in c. above, $22,700.
h. Cash used to repay a portion of the long-term borrowing in d. above, $11,000.
i. Cash used to pay office utilities, $3,200.
j. Purchase of company vehicle, paying $15,600 cash and borrowing $15,000.

Required:
Calculate cash flows from operating activities.