Arundel Company disclosed the following information for its recent calendar year. Income Statement Data Selected Year-End Balance Sheet Data Revenues $ 80,000 Accounts receivable decrease $ 27,000 Expenses: Purchased a machine for cash 18,000 Salaries expense 71,000 Salaries payable increase 27,000 Utilities expense 30,000 Interest payable decrease 14,000 Depreciation expense 31,200 Interest expense 8,100 Net loss $ (60,300) Prepare the operating activities section of the statement of