please use the direct method

Rodriguez Company completed its income statement and comparative balance sheet for the current year and provided the following information: Income Statement for Current year Service revenue $ 51,280 Expenses Salaries $ 41,300 Depreciation 7,200 Amortization of copyrights Other expenses 10,600 59 300 Net loss $ (8,100) 200 Partia Balance Sheet Accounts receivable Salaries payable Other accrued liabilities Current Prior Year Year $ 9,700 5 16,000 14,800 2,100 1,100 6,400 In addition, Rodriguez bought a small service machine for $5,500, Required: 1. Present the operating activities section of the statement of cash flows for Rodriguez Company using the direct method Assume that other accrued liabilities relate to other expenses on the income statement. (List cosh outflows os negative amounts.) RODRIGUEZ COMPANY Statement of Cash Flown (Partial) Cash flows from operating activities