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Capaz Company completed its statement of earnings and statement of financial position for 2018 and provided the following information: Statement of Earnings for 2018 Service revenue $ 61,000 Expenses Salaries $43,800 Depreciation 9,100 Amortization of copyrights 8,800 Other expenses 3,500 65,200 Net earnings (loss) $ (4,200) 99 Partial Statement of Financial Position Accounts receivable Salaries payable Other accrued liabilities 2018 2017 $ 9,900 $ 23,700 23,700 12,900 2,900 8,700 In addition, Capaz bought a small service machine for $6,800. Required: 1. Present the operating activities section of the statement of cash flows for Capaz Company using the indirect method. (Negative answers should be indicated by a minus sign.) Cash flows from operating activities -- indirect method Other accrued liabilities 2,900 8,700 In addition, Capaz bought a small service machine for $6,800. Required: 1. Present the operating activities section of the statement of cash flows for Capaz Company using the indirect method. (Negative answers should be indicated by a a minus sign.) Cash flows from operating activities - indirect method - 27 Net cash provided by operating activities $