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Arundel Company disclosed the following information for its recent calendar year. Income statement Data Selected Year-End Balance Shoot Data Revenues $ 90,000 Accounts receivable decrease $ 25,000 Expenses: Purchased a machine for cash 23,000 Salaries expense 69,000 Salaries payable increase 24.000 Utilities expense 30,000 Interest payable decrease 14,000 Depreciation expense 29,600 Interest expense 7,900 Net loss $ (46,500) Prepare the operating activities section of the statement of cash flows using the indirect method. (Amounts to be dedue indicated with a minus sign.) Statement of Cash Flows (partial) Cash flows from operating activities--Indirect method $ (46,000) Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash ... Changes in current operating assets and liabilities Salarios payable increase Show All items $ (46,000)