Arundel Company disclosed the following information for its recent calendar year. Selected Year-End Balance Sheet Data Accounts receivable decrease $24, eee Purchased a machine for cash 23,000 Salaries payable increase 25,000 Other accrued liabilities decrease 15,000 Income Statement Data Revenues $110,000 Expenses: Salaries expense Utilities expense 31,000 Depreciation expense 31,200 Other expenses Net loss $(28,400) 68,eee 8,200 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.) Statement of Cash Flows (partial) Cash flows from operating activities IN $