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 $ 29,000 72,000 Purchased a machine for cash Salaries payable increase 20,000 25,000 32,000 Interest payable decrease 16,000 32,400 6,600 $ (53,000) 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