Arundel Company disclosed the following Information for its recent calendar year. Income Statement Data Revenues $ 100,000 Selected Year-End Balance Sheet Data Accounts receivable decrease $ 27,000 Expenses: Purchased a machine for cash 18,000 Salaries expense 74,000 Salaries payable increase 25,000 Utilities expense 34,000 Interest payable decrease 13,000 Depreciation expense 28,400 Interest expense 8,100 Net loss $ (44,500) Prepare the operating activities section of the statement of cash flows using the indirect method. Note: Amounts to be deducted should be Indicated with a minus sign. Statement of Cash Flows (partial) Cash flows from operating activities-indirect method Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities