2 Arundel Company disclosed the following information for its recent calendar year. $ 95,000 56 pints Income Statement Data Revenues Expenses: Salaries expense Utilities expense Depreciation expense Interest expense Net loss Selected Year-End Balance Sheet Data Accounts receivable decrease Purchased a machine for cash Salaries payable increase Interest payable decrease $ 28,000 18,000 28,000 17,000 69,000 31,000 30, 200 8,600 $ (43,800) eBook Prepare the operating activities section of the statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.) Hint Statement of Cash Flows (partial) Cash flows from operating activities-indirect method Print References Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities