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			$	51,100
Expenses
Salaries	$	41,100
Depreciation		8,000
Amortization of copyrights		250
Other expenses		10,600		59,950
Net loss			$	(8,850)

Partial Balance Sheet	Current Year		Prior Year
Accounts receivable	$	8,600	$	15,500
Salaries payable		14,200		2,800
Other accrued liabilities		1,000		5,800

In addition, Rodriguez bought a small service machine for $5,100.

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.)