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         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    Interest payable decrease    8,000
Depreciation expense    14,600         
Interest expense    3,400         
Net loss    $ (16,000)     

    

Prepare the operating activities section of the statement of cash flows using the indirect method.