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

Income Statement Data Selected YearEnd Balance Sheet Data

Revenues $ Accounts receivable decrease $

Expenses: Purchased a machine for cash

Salaries expense Salaries payable increase

Utilities expense Interest payable decrease

Depreciation expense

Interest expense

Net loss $

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.