Arundel Company disclosed the following information for its recent calendar year. Income Statement Data Selected Year-End Balance Sheet Data Revenues $11 , Accounts receivable decrease $24, eee Expenses: Purchased a machine for cash 23,000 Salaries expense 68,000 Salaries payable increase 25,000 Utilities expense 31,000 Other accrued liabilities decrease 15, eee Depreciation expense 31,200 Other expenses 8,200 Net loss $(28,400) Prepare the operating activities section of the statement of cash flows using the indirect method. (Any loss or amounts to be deducted should be indicated with a minus sign.) (28,400) 31,200 Statement of Cash Flows (partial) Cash flows from operating activities Net loss Depreciation expense Purchased a machine Accounts receivable decrease Salaries payable increase Accrued liabilities decrease Net cash provided by operating activities 2,000 25,000 25,000 (15,000) 39,800