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	$ 25,000
Expenses:		Purchased a machine for cash	18,000
Salaries expense	73,000	Salaries payable increase	27,000
Utilities expense	31,000	Interest payable decrease	12,000
Depreciation expense	32,800
Interest expense	7,500
Net loss	$ (29,300)

Prepare the operating activities section of the statement of cash flows using the indirect method.

Note: Amounts to be deducted should be indicated with a minus sign.

\begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ Statement of Cash Flows (partial) } \\ \hline Cash flows from operating activities-indirect method & \\ \hline Adjustments to reconcile net income to net cash provided by operating activities & \\ \hline Income statement items not affecting cash & \\ \hline & \\ \hline Changes in current operating assets and liabilities & \\ \hline & \\ \hline \end{tabular}