Arundel Company disclosed the following information for its recent calendar year. Income Statement Data Selected Year-End Balance Sheet Data Revenues $ 100,000 Expenses: Salaries expense 69,000 Accounts receivable decrease Purchased a machine for cash Salaries payable increase $ 25,000 23,000 23,000 Utilities expense 29,000 Interest payable decrease 16,000 Depreciation expense 29,600 Interest expense 7,600 Net loss $ (35,200) 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 $ 0