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

Income Statement Data		Selected Year-End Balance Sheet Data
Revenues	$ 100,000	Accounts receivable decrease	$ 25,000
Expenses:		Purchased a machine for cash	21,000
Salaries expense	72,000	Salaries payable increase	23,000
Utilities expense	32,000	Interest payable decrease	17,000
Depreciation expense	28,000
Interest expense	7,600
Net loss	$ (39,600)

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.)