Arundel Company disclosed the following information for its recent calendar year. Income Statement Data Revenues $ 105,000 Expenses: Salaries expense 72,000 Selected Year-End Balance Sheet Data Accounts receivable decrease Purchased a machine for cash Salaries payable increase $ 29,000 18,000 29,000 Utilities expense 29,000 Interest payable decrease 15,000 Depreciation expense Interest expense 30,200 8,200 Net loss $ (34,400) 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)