Arundel Company disclosed the following information for its recent calendar year $ 85,000 Income Statement Data Revenues Expenses Salaries expense Utilities expense Depreciation expense Other expenses Net loss Selected Year-End Balance Sheet Data Accounts receivable decrease $25,000 Purchased a machine for cash 21,000 Salaries payable increase 27,000 Other accrued liabilities decrease 13,000 68,000 35,000 30,600 2,200 $(55,800) 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