Arundel Company disclosed the following Information for its recent calendar year. $110,eee Income Statement Data Revenues Expenses: Salaries expense Utilities expense Depreciation expense Other expenses Net loss Selected Year-End Balance Sheet Data Accounts receivable decrease $29, Purchased a machine for cash 20,000 salaries payable increase 27,eee other accrued liabilities decrease 13,eee 74,000 30,eee 32,400 8,600 $(35,eee) 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 $ 0