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

Prepare the operating activities section of the statement of cash flows using the indirect method. Note: Amounts to be deducted should be indicated with a minus sign.

$\backslash$table$[[$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,$],[,],[,],[,]]$