Arundel Company disclosed the following information for its recent calendar year. $ 90,000 Income Statement Data Revenues Expenses: Salaries expense Utilities expense Depreciation expense Other expenses Net loss Selected Year-End Balance Sheet Data Accounts receivable decrease $27,000 Purchased a machine for cash 19,000 Salaries payable increase 24,000 Other accrued liabilities decrease 17,000 70,000 35,000 29, 800 6, 900 $(51, 700) 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