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 $ 90,000 Accounts receivable decrease Selected Year-End Balance Sheet Data $ 25,000 Purchased a machine for cash 18,000 73,000 Salaries payable increase 29,000 34,000 Interest payable decrease 13,000 32,400 8,500 $ (57,900) 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.) 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 $