Arundel Company disclosed the following information for its recent calendar year. Income Statement Data Selected Year-End Balance Sheet Data Revenues $ 80,000 Expenses: Salaries expense 71,000 Accounts receivable decrease Purchased a machine for cash Salaries payable increase $ 24,000 22,000 27,000 Utilities expense 28,000 Interest payable decrease 17,000 Depreciation expense 32,600 Interest expense 7,800 Net loss $ (59,400) 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