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

Income Statement Data		Selected Year-End Balance Sheet Data
Revenues	$ 95,000	Accounts receivable decrease	$ 24,000
Expenses:		Purchased a machine for cash	22,000
Salaries expense	68,000	Salaries payable increase	25,000
Utilities expense	30,000	Interest payable decrease	16,000
Depreciation expense	29,200
Interest expense	7,900
Net loss	$ (40,100)

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.