Arundel Company disclosed the following information for its recent calendar year.

Income Statement Data					Selected Year-End Balance Sheet Data
Revenues	$	100,000			Accounts receivable decrease	$	24,000
Expenses:					Purchased a machine for cash		18,000
Salaries expense		72,000			Salaries payable increase		28,000
Utilities expense		30,000			Other accrued liabilities decrease		13,000
Depreciation expense		31,800
Other expenses		7,800
Net loss	$	(41,600	)

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.)

WISIT HTTITTLE SETT.) Statement of Cash Flows (partial) Cash flows from operating activities