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 $ 26,000 71,000 Purchased a machine for cash Salaries payable increase 21,000 27,000 34,000 Interest payable decrease 15,000 32,800 6,600 $ (54,400) 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 $ 0