Arundel Company disclosed the following information for its recent calendar year. Income Statement Data Revenues $120,000 Expenses : Salaries expense 73,000 Utilities expense 35,000 Depreciation expense 30,800 Other expenses 7,900 Net loss $(26,700) Selected Year-End Dalance Sheet Data Accounts receivable decrease $25,000 Purchased a machine for cash 21,000 Salaries payable increase 27,000 Other accrued liabilitien decreano 18,000 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 Flown (partial) Cash flows from operating activities Prey 3 of 4 Next >