Below are cash transactions for a company, which provides consulting services related to mining of precious metals

Below are cash transactions for a company, 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. 
Required: Calculate cash flows from financing activities.