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Exercise 12-3 Indirect: Reporting and interpreting cash flows from operations LO P2 Arundel Company disclosed the following information for its recent calendar year. Income Statement Data Revenues $ 95,000 Expenses: Salaries expense 72,000 Utilities expense 31,000 Depreciation expense 28, 200 Other expenses 8,500 Net loss $(44,700) Selected Year-End Balance Sheet Data Accounts receivable decrease $ 27,000 Purchased a machine for cash 18,000 Salaries payable increase 24,000 Other accrued liabilities decrease 16,000 Prepare the operating activities section of the statement of cash flows using the indirect method. (Any loss or amounts to be deducted should be indicated with a minus sign.) Statement of Cash Flows (partial) Cash flows from operating activities