Exercise 12-3 (Algo) Indirect: Reporting cash flows from operations LO P2 Arundel Company disclosed the following information for its recent calendar year. Prepare the operating activities section of the statement of cash flows using the indirect method. Note: Amounts to be deducted should be indicated with a minus sign. \begin{tabular}{||l|l|} \hline \multicolumn{2}{|c|}{ Statement of Cash Flows (partial) } \\ \hline Cash flows from operating activities_-indirect method & \\ \hline & \\ \hline Adjustments to reconcile net income to net cash provided by operating activities & \\ \hline Income statement items not affecting cash & \\ \hline Changes in current operating assets and liabilities & \end{tabular} Net loss $(38,200) Prepare the operating activities section of the statement of cash flows using the indirect method. Note: Amounts to be deducted should be indicated with a minus sign