$ 52,200 Income Statement for Current Year Service revenue Expenses Salaries $42,900 Depreciation 8,200 Amortization of copyrights 260 Other expenses 10,100 Net loss 61,460 $ (9,260) Partial Balance Sheet Accounts receivable Salaries payable Other accrued liabilities Current Prior Year Year $ 8,300 $ 16,000 14,000 2,700 1,500 6,700 In addition, Rodriguez bought a small service machine for $5,200. Required: 1. Present the operating activities section of the statement of cash flows for Rodriguez Company using the indirect method. (List loss amount and cash outflows as negative amounts.) RODRIGUEZ COMPANY Statement of Cash Flows (Partial) Cash flows from operating activities: $ 0