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

Revenues	$	90,000
Expenses
Salaries expense		71,000
Utilities expense		32,000
Depreciation expense		32,600
Other expenses		7,500
Net loss	$	(53,100	)
Accounts receivable decrease	$	23,000
Purchased a machine for cash		18,000
Salaries payable increase		23,000
Other accrued liabilities decrease		16,000

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.)