E12-8 (Algo) Reporting and Interpreting Cash Flows from Operating Activities from an Analyst's Perspective (Indirect Method) L012-2 Rodriguez Company completed its income statement and comparative balance sheet for the current year and provided the following information: Income Statement for Current Year Service revenue $ 52,400 Expenses Salaries $42,000 Depreciation 7,800 Amortization of copyrights Other expenses 9,800 60,000 Net loss $ (7,600) 400 Partial Balance Sheet Accounts receivable Salaries payable Other accrued liabilities Current Prior Year Year $ 8,800 $ 15,700 13,300 1,600 2,800 5,700 In addition, Rodriguez bought a small service machine for $6,500. Required: 1. Present the operating activities section of the statement of cash flows for Rodriguez Company using the indirect method. (List loss amount and cash outflows as negative amounts.) RODRIGUEZ COMPANY Statement of Cash Flows (Partial) Cash flows from operating activities: Net loss $ 0