Exercise 12-3 (Algo) Indirect: Reporting cash flows from operations LO P2 Arundel Company disclosed the following information for its recent calendar year. $ 85,000 Income Statement Data Revenues Expenses: Salaries expense Utilities expense Depreciation expense Interest expense Net loss Selected Year End Balance Sheet Data Accounts receivable decrease Purchased a machine for cash Salaries payable increase Interest payable decrease $ 25,000 21,000 28,eee 16,000 74,000 32,000 29,800 6,900 $(57,700) Prepare the operating activities section of the statement of cash flows using the indirect method. (Amounts to be indicated with a minus sign.)