Arundel Company disclosed the following information for its recent calendar year. Selected Year-End Balance Sheet Data $110,000 Accounts receivable decrease Purchased a machine for cash 73,000 Salaries payable increase 29,000 Interest payable decrease Income Statement Data Revenues Expenses: Salaries expense Utilities expense Depreciation expense Interest expense 7,800 Net loss $ (32,000) 32,200 $ 28,000 18,000 29,000 16,000 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