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

Prepare the operating activities section of the statement of cash flows using the indirect method. ( Any loss or amounts to be deducted should be indicated with a minus sign)

Arundel Company disclosed the following information for its recent calendar year. Income Statement Data Revenues $100,000 Expenses! Salaries expense 69,000 Utilities expense 32,000 Depreciation expense 30,400 Other expenses 7,300 Net loss $(38,700) Selected Year-End Balance Sheet Data Accounts receivable decrease $25,000 Purchased a machine for cash 18, eee Salaries payable increase 27,000 Other accrued liabilities decrease 17,000 Prepare the operating activities section of the statement of cash flows using the indirect method. (Any loss or amounts to be deducted should be indicated with a minus sign.) Statement of Cash Flows (partial) Cash flows from operating activities