3 Arundel Company disclosed the following information for its recent calendar year. $110,000 Salaries expense Utilities expense Depreciation expense other expenses 73,000 33,000 29,400 7,200 Accounts receivable decrease Purchased a machine for cash Salaries payable increase other accrued liabilities decrease $26,000 21,000 29,000 13,000 10 Net loss $ (32,600) 01-21:51 Required: 1. Prepare the operating activities section of the statement of cash flows using the indirect method. (Any losses c amounts to be deducted should be indicated with a minus sign.)