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 $ 25,000 Expenses: Purchased a machine for cash 18,000 Salaries expense 74,000 Salaries payable increase 26,000 Utilities expense 29,000 Other accrued liabilities decrease 12,000 Depreciation expense 32,600 Other expenses 8,300 Net loss $ (28,900 ) Prepare the operating activities section of the statement of cash flows using the indirect method. (Any loss or amounts to be deducted should be indicated with a minus sign.)