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

Income Statement Data		Selected Year-End Balance Sheet Data
Revenues	$ 115,000	Accounts receivable decrease	$ 28,000
Expenses:		Purchased a machine for cash	18,000
Salaries expense	69,000	Salaries payable increase	25,000
Utilities expense	31,000	Interest payable decrease	17,000
Depreciation expense	31,600
Interest expense	7,100
Net loss	$ (23,700)

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.