Question: 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, $1,900.

b. Cash provided from consulting to customers, $45,600.

c. Cash used for purchase of mining equipment, $73,000.

d. Cash provided from long-term borrowing, $60,000.

e. Cash used for payment of employee salaries, $24,000.

f. Cash used for payment of office rent, $12,000.

g. Cash provided from sale of equipment purchased in

c. above, $22,500.

h. Cash used to repay a portion of the long-term borrowing in d. above, $40,000.

i. Cash used to pay office utilities, $4,300.

j. Purchase of company vehicle, paying $10,000 cash and borrowing $15,000.

Required: Calculate cash flows from operating activities.