Arundel Company disclosed the following information for its recent calendar year. Income Statement Data Revenues $ 95,000 Expenses: Salaries expense 70,000 Utilities expense 29,000 Depreciation expense 32,000 other expenses 7.100 Net loss $(43,10) Selected Year-End Balance Sheet Data Accounts receivable decrease $28,000 Purchased a machine for cash 18,000 Salaries payable increase 29,000 Other accrued liabilities decrease 16,000 Prepare the operating activities section of the statement of cash flows using the indirect method (Any loss or amounts to be deducted should be indicated with a minus sign.) Statement of Cash Flows (partial) Cash flows from operating activities Accounts receivable decrease $ 0 The following income statement and additional year-end information is provided. $1,611,000 789, 390 821,610 SONAD COMPANY Income Statement For Year Ended December 31 Sales Cost of goods sold Gross profit Operating expenses Salaries expense $229,707 Depreciation expense 38,664 Rent expense 43,497 Amortization expenses-Patents 4,833 Utilities expense 17,721 Gain on sale of equipment Net income 325,422 496,188 6,444 $ 502,632 Accounts receivable Inventory $46, 150 increase 28,550 increase Accounts payable Salaries payable $ 8,475 decrease 4,550 decrease Prepare the operating activities section of the statement of cash flows using the indirect method (Amounts to be deducted st indicated with a minus sign.) Statement of Cash Flows (partial) Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operating activities Prepare the operating activities section of the statement of cash flows using indicated with a minus sign.) Statement of Cash Flows (partial) Cash flows from operating activities 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