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				$	55,000
Expenses
Salaries	$	42,600
Depreciation		7,900
Amortization of copyrights		7,600
Other expenses		2,300			60,400
Net earnings (loss)				$	(5,400	)
Partial Statement of Financial Position		2018			2017
Accounts receivable	$	8,700		$	21,300
Salaries payable		21,300			11,700
Other accrued liabilities		1,700			6,300

In addition, Capaz bought a small service machine for $5,600.

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.)

2.	Not available in Connect.