2 Arundel Company disclosed the following information for its recent calendar year. Income Statement Data Revenues $ 90,000 Expenses Salaries expense 71,000 Utilities expense 33,000 Depreciation 29,000 expense Other expenses 8,000 Net loss $(51,000) Selected Year-End Balance Sheet Data Accounts receivable decrease $ 24,000 Purchased a machine for cash 23,000 Salaries payable increase 27,000 Other accrued liabilities decrease 15,000 eBook Hint Required: 1. Prepare the operating activities section of the statement of cash flows using the indirect method. (Any losses or amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities