Arundel Company disclosed the following information for its recent calendar year. Income Statement Data Revenues $ 95,000 Expenses Salaries expense 70,000 Utilities expense 31,00 Depreciation expense 29,800 Other expenses 8.900 Net loss $(44.780) Selected Year-End Balance Sheet Data Accounts receivable decrease $24.eee Purchased a machine for cash 20, cea Salaries payable increase 26,000 Other accrued liabilities decrease 17,eee 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