Rodriguez Company completed its income statement and comparative balance sheet for the current year and provided the following information: $54,000 Income Statement for Current Year Service revenue Expenses Salaries $ 46,000 Depreciation 4,500 Amortization of copyrights 200 Other expenses 9,700 Net loss 60,400 $(6,400) Partial Balance Sheet Accounts receivable Salaries payable Other accrued liabilities Current Prior Year Year $ 8,000 $ 13,000 12,000 1,000 1,000 2,800 In addition, Rodriguez bought a small service machine for $5,000. 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