Arundel Company disclosed the following information for its recent calendar year Income Statement Data Selected Year-End Balance Sheet Data Revenues $ 80,000 Accounts receivable decrease $ 29,000 Expenses: Purchased a machine for cash 22,000 Salaries expense 73,000 Salaries payable increase 28,000 Utilities expense 28,000 Interest payable decrease 15,000 Depreciation expense 31,600 Interest expense 7,600 Net loss $ (60,200) Prepare the operating activities section of the statement of cash flows using the indirect method (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