Arundel Company disclosed the following information for its recent calendar year. Income Statement Data Selected Year-End Balance Sheet Data Revenues $ 100,000 Accounts receivable decrease $ 24,000 Expenses Purchased a machine for cash 10,000 Salaries expense 84,000 Salaries payable increase 18,000 Utilities expense 14,000 Other accrued liabilities decrease 8,000 Depreciation expense 14,600 Other expenses 3,400 Net loss $ (16,000 ) Required: 1. Prepare the operating activities section of the statement of cash flows using the indirect method. (Any loss or amounts to be deducted should be indicated with a minus sign.)