Arundel Company disclosed the following information for its recent calendar year. Income Statement Data Revenues Expenses: Salaries expense Utilities expense Depreciation expense Interest expense Selected Year-End Balance Sheet Data $ 120,000 Accounts receivable decrease Purchased a machine for cash 75,000 Salaries payable increase 33,000 30,400 7,800 Interest payable decrease $ (26,200) ook Net loss int ences $ 24,000 21,000 25,000 17,000 Prepare the operating activities section of the statement of cash flows using the indirect method. (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