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 $ 26,000 Expenses: Purchased a machine for cash 19,000 Salaries expense 69,000 Salaries payable increase 25,000 Utilities expense 31,000 Other accrued liabilities decrease 18,000 Depreciation expense 28,800 Other expenses 8,700 Net loss $ (22,500 ) 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.)