Arundel Company disclosed the following information for its recent calendar year. Income Statement Data Selected Year-End Balance Sheet Data Revenues $ 115,000 Accounts receivable decrease Expenses: Purchased a machine for cash Salaries expense 71,000 salaries payable increase Utilities expense 30,000 Interest payable decrease Depreciation expense 31,000 Interest expense 8,500 Net loss $ (25,500) $ 26,000 19,800 27,eee 14, eee Prepare the operating activities section of the statement of cash flows using the Indirect method (Amc 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 IRA