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 $ 24,000 Expenses: Purchased a machine for cash 10,000 Salaries expense 84,000 Salaries payable increase 18,000 Utilities expense 14,000 Interest payable decrease 8,000 Depreciation expense 14,600 Interest expense 3,400 Net loss $ (16,000) 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 Net loss Adjustments to reconcile net income to net cash provided by operating activities: Income statement items not affecting cash Changes in current assets and liabilities $