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			$	52,200
Expenses
Salaries	$	42,100
Depreciation		8,900
Amortization of copyrights		330
Other expenses		10,400		61,730
Net loss			$	(9,530)

Partial Balance Sheet	Current Year		Prior Year
Accounts receivable	$	9,800	$	15,700
Salaries payable		14,100		2,700
Other accrued liabilities		3,000		5,300

In addition, Rodriguez bought a small service machine for $5,400.

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