$\backslash$table$[[$Income Statement Data,Selected Year$-$End Balance Sheet Data,$$26,000,],[$Revenues$,$$$115,000,$Accounts receivable decrease,$17,000],[$Expenses:$,$Purchased a machine for cash,$25,000,],[$Salaries expense,$69,000,$Salaries payable increase,$13,000],[$Utilities expense,$32,000,$Interest payable decrease,$],[$Depreciation expense,$28,400,,],[$Interest expense,$6,500,,],[$Net loss,$$(20,900),,]]$

Prepare the operating activities section of the statement of cash flows using the indirect method.

Note: Amounts to be deducted should be indicated with a minus sign.

$\backslash$table$[[$Statement of Cash Flows $($partial$)],[$Cash flows from operating activities$-$indir,$],[$Net loss,$],[$Adjustments to reconcile net income to ne$,],[$Income statement items not affecting cash,$],[,],[$Changes in current operating assets and I,$],[$Accounts receivable decrease,$],[$Salaries payable increase,$],[$nterest payable decrease,$],[$Net cash provided by operating activities,$