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.)