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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, $1,600. b. Cash provided from consulting to customers, $42,600 c. Cash used for purchase of mining equipment, $67,000 d. Cash provided from long-term borrowing, $54,000 e. Cash used for payment of employee salaries, $23,400 f. Cash used for payment of office rent, $11,400 g. Cash provided from sale of equipment purchased in c. above, $21,900. h. Cash used to repay a portion of the long-term borrowing in d. above, $37,000. i. Cash used to pay office utilities, $3,700 j Purchase of company vehicle, paying $9,400 cash and borrowing $14,400 Required: Calculate cash flows from operating activities. (List cash outflows as negative amounts) Cash flows from operating activities