Rodriguez Company completed its income statement and balance sheet for current year and provided the following information: Income Statement for Current Year Service revenue $ 52,000 Expenses Salaries $ 41,900 Depreciation 7,800 Amortization of copyrights 370 Other expenses 9,800 59,870 Net loss $ (7,870) Partial Balance Sheet Current Year Prior Year Accounts receivable $ 8,300 $ 16,300 Salaries payable 13,600 1,200 Other accrued liabilities 1,300 6,500 In addition, Rodriguez bought a small service machine for $6,400. 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 cash outflows as negative amounts.)