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		$ 51,300
Expenses
Salaries	$ 41,300
Depreciation	7,500
Amortization of copyrights	310
Other expenses	10,500	59,610
Net loss		$ (8,310)

Partial Balance Sheet	Current Year	Prior Year
Accounts receivable	$ 9,900	$ 16,500
Salaries payable	14,500	2,000
Other accrued liabilities	2,900	6,800

In addition, Rodriguez bought a small service machine for $5,200.

Required:

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

Note: List loss amount and cash outflows as negative amounts.