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 $ $52,000$

Expenses

Salaries $ $41,000$

Depreciation $8,900$

Amortization of copyrights $390$

Other expenses $10,70060,990$

Net loss $ $(8,990)$

Partial Balance Sheet Current Year Prior Year

Accounts receivable $ $9,200$ $ $15,100$

Salaries payable $13,0001,100$

Other accrued liabilities $1,2007,000$

In addition, Rodriguez bought a small service machine for $$6,500.$

Required:

$1.$Present the operating activities section of the statement of cash flows for Rodriguez Company using the indirect method.