Arundel Company disclosed the following information for its recent calendar year. Income Statement Data Revenues $100,000 Expenses Salaries expense 84,000 Utilities expense 14,000 Depreciation expense 14,600 Other expenses 3,400 Net loss $(16,000) Selected Year-End Balance Sheet Data Accounts receivable decrease $24,000 Purchased a machine for cash 10,000 Salaries payable increase 18,000 Other accrued liabilities decrease 8,000 Required: 1. 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.) Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities