Arundel company disclosed the following information for its recent calendar year

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

Income Statement Data Amount
Revenues $85,000
Expenses
Salaries expense $68,000
Utilities expense $32,000
Depreciation expense $31,000
Other expenses $6,800
Net loss $ (52,800)
Selected Year-End Balance Sheet Data Amount
Accounts receivable decrease $26,000
Purchased a machine for cash $21,000
Salaries payable increase $23,000
Other accrued liabilities decrease $14,000

Prepare the Operating Activities section of the Statement of Cash flows using the indirect method. (Any losses or amounts to be deducted should be indicated with a minus sign.)