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 $ 52,700 Expenses Salaries $42,300 Depreciation 8,300 Amortization of copyrights other expenses 10,200 61,070 Net loss $(8,370) 270 Partial Balance sheet Accounts receivable salaries payable Other accrued liabilities Current Prior Year Year $9,300 5 16,800 14,400 2,300 1,800 5,600 In addition, Rodriguez bought a small service machine for $6,800 Required: 1. Present the operating activities section of the statement of cash flows for Rodriguez Company using the direct method. Assume that other accrued abilities relate to other expenses on the income statement. (List cash outflows as negative amounts.) RODRIGUEZ COMPANY Statement of Cash Flows (Partial) Cash flows from operating activities: $ 0