Arundel Company disclosed the following information for its recent calendar year Incone Statement Data Selected Yearnd Balance Sheet Dste Revenues S 85,000 Accounts recelvable decrease Expenses: Selarles expense utlities expense Depreciation expense Interest expense $28,000 22,000 24,000 14,000 Purchased e machine for cash 74,000 Salaries payable increase 33,000 taterest payable decrease 28, 200 Net loss $(57,400) Prepare the operating activities section of the statement of cash flows using the mdirect method (Amounts to be deducted should be indicated with a minus sign.) Statement of Canh Fhws (artiat) Cash Hows from operating activities-indirect method Adjustmonts to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and kabilities