Income Statement Data					Selected Year-End Balance Sheet Data
Revenues	$	110,000			Accounts receivable decrease	$	29,000
Expenses					Purchased a machine for cash		20,000
Salaries expense		68,000			Salaries payable increase		26,000
Utilities expense		30,000			Other accrued liabilities decrease		16,000
Depreciation expense		32,400
Other expenses		7,700
Net loss	$	(28,100	)

Required:

1. Prepare the operating activities section of the statement of cash flows using the indirect method. (Any losses or amounts to be deducted should be indi