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

Income Statement Data			Selected Year-End Balance Sheet Data
Revenues	$85,000		Accounts receivable decrease	$26,000
Expenses			Purchased a machine for cash	21,000
Salaries expense	68,000		Salaries payable increase	23,000
Utilities expense	32,000		Other accrued liabilities decrease	14,000
Depreciation expense	31,000
Other expenses	6,800
Net loss	$ (52,800)

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.)