924 K E12-22 (Algo) (Supplement A) Reporting and Interpreting Cash Flows from Operating Activities from an Analyst's Perspective (Direct Method) Rodriguez Company completed its income statement and comparative balance sheet for the current year and provided the following information Income Statement for Current Year Service revenue Expenses Salaries Depreciation Amortization of copyrights Other expenses Net loss ces $ 52,300 $41,600 8,400 210 10,600 60,510 $ (8,510) Partial Balance Sheet, Accounts receivable Salaries payable Other accrued liabilities Current Year Prior Year $9,800 $ 15,400 13,000 1,900 1,200 6,700 In addition, Rodriguez bought a small service machine for $5,300 Required: 1. Present the operating activities section of the statement of cash flows for Rodriguez Company using the direct method. Assume that other accrued abilites relate to other expenses on the income statement (List cash outflows as negative amounts.) RODRIGUEZ COMPANY Statement of Cash Flows (Partial) Cash flows from operating activities