Arundel Company disclosed the following information for its recent calendar year. Selected Year-End Balance Sheet Data Income Statement Data $110,000 Accounts receivable decrease $25,000 17,000 24,000 16,000 Revenues Purchased a machine for cash Salaries payable increase Other accrued liabilities decrease Expenses Salaries expense Utilities expense Depreciation expense other expenses 74,000 30,000 30,200 8,600 $ (32,800) 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