Parra Company completed its income statement and comparative balance sheet for the current year and provided the following information: Income Statement Service revenue $ 67,000 Expenses Salaries $ 40,700 Depreciation 5,800 Utilities 5,500 Loss on sale of equipment 1,700 53,700 Net income $ 13,300 Partial Balance Sheet Current Year Prior Year Accounts receivable $ 12,200 $ 25,000 Salaries payable 19,200 10,600 Other accrued liabilities 5,400 9,000 Land 50,200 58,100 Required: Present the operating activities section of the statement of cash flows for Parra Company using the indirect method. (List cash outflows as negative amounts.)