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 $59,500 Expenses Salaries $43,500 Depreciation 8,800 Amortization of copyrights 8,500 Other expenses 3,200 64,000 Net earnings (loss) $ (4,500) 2018 2017 Partial Statement of Financial Position Accounts receivable Salaries payable Other accrued liabilities $ 9,600 23.100 2,600 $ 23,100 12,600 8,100 In addition, Capaz bought a small service machine for $6,500. 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 Cash flows from operating activities - indirect method Net income Net loss Net cash provided by operating activities Cash flows from operating activities - indirect method Amortization of copyrights Decrease in accounts receivable Decrease in other accrued liabilities Depreciation expense Increase in salaries payable Cash flows from operating activities - indirect method Decrease in accounts receivable Show All Items Decrease in other accrued liabilities Depreciation expense Increase in salaries payable Purchase of small service machine