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 Expenses Salaries Depreciation Amortization of copyrights Other expenses Net loss $ 51,200 $ 41,700 8,700 250 9,800 60,450 $ (9,250) Partial Balance Sheet Current Year Prior Year Accounts receivable $ 9,000 $ 15,800 Salaries payable Other accrued liabilities 13,800 1,300 2,500 6,600 In addition, Rodriguez bought a small service machine for $5,700. Required: 1. Present the operating activities section of the statement of cash flows for Rodriguez Company using the indirect method. (List loss amount and cash outflows as negative amounts.) RODRIGUEZ COMPANY Statement of Cash Flows (Partial) Cash flows from operating activities: Net loss Depreciation expense Amortization of copyrights Accounts receivable decrease Salaries payable increase Other accrued liabilities decrease $ 9,250 8,700 250 Net cash provided by operating activities 18,200