Arundel Company disclosed the following information for its recent calendar year. Income Statenent Data Selected Year-End Balance Sheet Data Revenues $110,000 Accounts receivable decrease $27,000 Expenses: Purchased a machine for cash 18, cea Salaries expense 69,000 Salaries payable increase 26,00 Utilities expense 34,000 Other accrued liabilities decrease 17,000 Depreciation expense 32,800 other expenses 6,700 Net loss $(32,500) onces 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.) Statement of Cash Flows (partial) Cash flows from operating activities S