Capaz Company completed its statement of earnings and statement of financial position for 2018 and provided the following information: $54,000 Statement of Earnings for 2018 Service revenue Expenses Salaries $42,400 Depreciation 7,700 Amortization of copyrights 7,400 Other expenses 2,100 59,600 Net earnings (loss) $ (5,600) 2018 2017 Partial Statement of Financial Position Accounts receivable Salaries payable Other accrued liabilities $ 8,500 20,900 1,500 $20,900 11,500 5,900 In addition, Capaz bought a small service machine for $5,400. 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.) 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 Cash flows from operating activities indirect method Decrease in accounts receivable Decrease in other accrued liabilities Depreciation expense Increase in salaries payable $ 0 Purchase of small service machine