Arundel Company disclosed the following information for its recent calendar year. Income Statement Data Revenues $ 85,000 Expenses Salaries expense 70,000 Utilities expense 35,000 Depreciation expense 30,400 Other expenses 6,700 Net loss $(57,100) Selected Year-End Balance Sheet Data Accounts receivable decrease $ 26,000 Purchased a machine for cash 19,000 Salaries payable increase 23,000 Other accrued liabilities decrease 17,000 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 Net income Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities $ 0