Arundel Company disclosed the following information for its recent calendar year. Income Statement Data Selected Year-End Balance Sheet Data Revenues $ 120,000 Accounts receivable decrease $ 29,000 Expenses: Purchased a machine for cash 19,000 Salaries expense 72,000 Salaries payable increase 25,000 Utilities expense 32,000 Other accrued liabilities decrease 18,000 Depreciation expense 33,000 Other expenses 6,600 Net loss $ (23,600 ) 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.)