Arundel Company disclosed the following information for its recent calendar year. Income Statement Data Revenues Expenses: Salaries expense Utilities expense Depreciation expense Interest expense Net loss $ 110,000 Accounts receivable decrease Selected Year-End Balance Sheet Data $ 26,000 Purchased a machine for cash 20,000 68,000 Salaries payable increase 28,000 28,000 Interest payable decrease 13,000 32,400 7,300 $ (25,700) 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. Statement of Cash Flows (partial) Cash flows from operating activities-indirect method 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