Capaz Company completed its statement of earnings and statement of financial position for 2018 and provided the following information: Statement of Earnings for 2018 Service revenue $56,000 Expenses Salaries $42,800 Depreciation 8,100 Amortization of copyrights 7,800 Other expenses 2,500 61,200 Net earnings (loss) Partial Statement of Financial $ (5,200) Position Accounts receivable Salaries payable Other accrued liabilities 2018 2017 $ 8,900 $ 21,700 21,700 1,900 11,900 6,700 In addition, Capaz bought a small service machine for $5,800 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 0