Arundel Company disclosed the following information for its recent calendar year. Income Statement Data Selected Year-End Balance Sheet Data $25,000 17,000 24,000 18,000 $100,000 Accounts receivable decrease Purchased a machine for cash Salaries payable increase Other accrued liabilities decrease Revenues Expenses Salaries expense Utilities expense Depreciation expense Other expenses 71,000 31,000 28,400 8,900 $ (39,300) Net loss Required: 1. Prepare the operating activities section of the statement of cash flows using the indirect method. (Any losses or amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities Net loss epreciation expense Accounts receivable decrease alaries payable increase Accrued liabilities decrease et cash provided by operating activities