Arundel Company disclosed the following information for its recent calendar year. Income Statement Data Revenues $ 85,000 Expenses: Salaries expense 74,000 Utilities expense 34,000 Depreciation expense 32,000 Other expenses 7.900 Net loss $(62,900) Selected Year-End Balance Sheet Data Accounts receivable decrease $23,000 Purchased a machine for cash 18,000 Salaries payable increase 28,000 Other accrued liabilities decrease 17,000 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.)