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 $ 85,000 Accounts receivable decrease: Selected Year-End Balance Sheet Data $ 24,000 17,000 27,000 18,000 Purchased a machine for cash 70,000 Salaries payable increase 33,000 Interest payable decrease 28,400 8,900 $ (55,300) 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