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.)