rundel Company disclosed the following information for its recent calendar year.

Income Statement Data		Selected Year-End Balance Sheet Data
Revenues	$ 85,000	Accounts receivable decrease	$ 27,000
Expenses:		Purchased a machine for cash	20,000
Salaries expense	72,000	Salaries payable increase	23,000
Utilities expense	30,000	Interest payable decrease	13,000
Depreciation expense	29,200
Interest expense	7,100
Net loss	$ (53,300)

Prepare the operating activities section of the statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)