Capaz Company completed its statement of earnings and statement of financial position for 2018 and provided the following information: $53,000 Statement of Earnings for 2018 Service revenue Expenses Salaries $ 42,200 Depreciation 7,500 Amortization of copyrights 7,200 Other expenses 1,900 58,800 Net earnings (loss) $ (5,800) Partial Statement of Financial Position Accounts receivable Salaries payable Other accrued liabilities 2018 $ 8,300 20,500 1,300 2017 $20,500 11,300 5,500 In addition, Capaz bought a small service machine for $5,200. 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