Rodriguez Company completed its income statement and comparative balance sheet for the current year and provided the following information: $ 51,700 Income Statement for Current Year Service revenue Expenses Salaries Depreciation Amortization of copyrights Other expenses Net loss $42,800 8,000 330 10,200 61,330 $ (9,630) Partial Balance Sheet Accounts receivable Salaries payable Other accrued liabilities Current Prior Year Year $ 8,400 $ 15,600 14,700 1,400 2,700 6,600 In addition, Rodriguez bought a small service machine for $5,900. 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.) RODRIGUEZ COMPANY Statement of Cash Flows (Partial) Cash flows from operating activities: Net cash provided by operating activities $ 0