Arundel Company disclosed the following information for its recent calendar year.

Income Statement Data		Selected Year-End Balance Sheet Data
Revenues	$ 100,000	Accounts receivable decrease	$ 24,000
Expenses:		Purchased a machine for cash	10,000
Salaries expense	84,000	Salaries payable increase	18,000
Utilities expense	14,000	Interest payable decrease	8,000
Depreciation expense	14,600
Interest expense	3,400
Net loss	$ (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.)