Arundel Company disclosed the following information for its recent calendar year. Income Statement Data Selected Year-End Balance Sheet Data Revenues $ 90,000 Accounts receivable decrease $ 26,000 Expenses: Purchased a machine for cash 19,000 Salaries expense 71,000 Salaries payable increase 27,000 Utilities expense 33,000 Interest payable decrease 14,000 Depreciation expense 30,600 Interest expense 7,400 Net loss $ (52,000) Prepare the operating activities section of the statement of cash flows using the indirect method

Please provide a complete table.