Arundel Company disclosed the following information for its recent calendar year. Income Statement Data Selected Year-End Balance Sheet Data Revenues $ 95,000 Accounts receivable decrease $ 27,000 Expenses: Purchased a machine for cash 17,000 Salaries expense 73,000 Salaries payable increase 25,000 Utilities expense 33,000 Interest payable decrease 14,000 Depreciation expense 30,000 Interest expense 8,900 Net loss $ (49,900) Prepare the operating activities section of the statement of cas