Arundel Company disclosed the following information for its recent calendar year. Selected Year-End Balance Sheet Data ncome Statement Data $28,000 22,000 24,000 12,000 $105,000 Accounts receivable decrease Purchased a machine for cash Salaries payable increase Other accrued liabilities decrease Revenues Expenses Salaries expense Utilities expense Depreciation expense Other expenses 73,000 31,000 30,600 7,400 $ (37,000) Net loss Required 1. Prepare the operating activities section of the statement of cash flows using the indirect method. (Any losses or amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities