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