Arundel Company disclosed the following information for its recent calebder year.

Arundel Company disclosed the following information for its recent calendar year. Selected Year-End Balance Sheet Data Accounts receivable decrease Purchased a machine for cash Salaries payable increase Interest payable decrease Income Statement Data Revenues Expenses: Salaries expense Utilities expense Depreciation expense Interest expense Net loss $ 115,000 71,000 32,000 32,800 8,300 $ (29,100) Statement of Cash Flows (partial) 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.) Cash flows from operating activities-indirect method Adjustments to reconcile net income to net cash provided by operating activities Income statenient items not affecting cash $ 25,000 19,000 28,000 13,000 Changes in current operating assets and liabilities 4