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 $ $51,900$

Expenses

Salaries $ $42,800$

Depreciation $7,800$

Amortization of copyrights $320$

Other expenses $10,70061,620$

Net loss $ $(9,720)$

Partial Balance Sheet Current Year Prior Year

Accounts receivable $ $8,200$ $ $15,400$

Salaries payable $13,6002,100$

Other accrued liabilities $2,3005,800$

In addition, Rodriguez bought a small service machine for $$6,400.$

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.

Note: List cash outflows as negative amounts.