Arundel Company disclosed the following information for its recent calendar year. $115, eee Income Statement Data Revenues Expenses Salaries expense Utilities expense Depreciation expense Other expenses Net loss Selected Year-End Balance Sheet Data Accounts receivable decrease $26,000 Purchased a machine for cash 2e, eee Salaries payable increase 27,000 Other accrued liabilities decrease 15, eee 72,000 31,eee 32,800 8,500 $(29,300) 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 $ 0