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

$\backslash$table$[[$Income Statement Data,Selected Year$-$End Balance Sheet Data,$],[$Revenues$,$$$85,000,$Accounts receivable decrease$],[$Expenses:$,$Purchased a machine for cash,$],[$Salaries expense,$71,000$ Salaries payable increase,$],[$Utilities expense,$30,000$ Interest payable decrease,$],[$Depreciation expense,$28,400,],[$Interest expense,$7,700,],[$Net loss,$$(52,100{)}_{?},]]$

Prepare the operating activities section of the statement of cash flows using the indirect method. Note: Amounts to be deducted should be indicated with a minus sign.

$\backslash$table$[[$Statement of Cash Flows $($partial$)],[$Cash flows from operating activities$-$indirect method,$],[,],[$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,$],[,],[,],[,]]$