Capaz Company completed its statement of earnings and statement of financial position for 2021 and provided the following information: $53,000 Statement of Earnings for 2021 Service revenue Expenses Salaries $41,000 Depreciation 7,000 Amortization of copyrights 200 Other expenses 9,700 Net earnings (loss) Partial Statement of Financial Position 2021 Accounts receivable $ 8,000 Salaries payable 15,000 Other accrued liabilities 1,000 57,900 $(4,900) 2020 $15,000 1,800 5,100 In addition, Capaz bought a small service machine for $5,000. Required: 1. Present the operating activities section of the statement of cash flows for Capaz Company using the indirect method. (Negative answers should be indicated by a minus sign.) Cash flows from operating activities - indirect method Net cash provided by operating activities