Arundel Company disclosed the following information for its recent calendar year Income Statement Data Selected Year-End Balance Sheet Data $24,000 20,000 28,000 18,000 Revenues $110,000 Accounts receivable decrease Purchased a machine for cash Salaries payable increase Other accrued liabilities decrease Expenses Salaries expense Utilities expense Depreciation expense Other expenses 71,000 31,000 30,600 7,100 Net loss $ (29,700) Required 1. Prepare the operating activities section of the statement of cash flows using the indirect method. (Any losses or amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities