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 $ 26,000
Expenses: Purchased a machine for cash 22,000
Salaries expense 74,000 Salaries payable increase 26,000
Utilities expense 31,000 Interest payable decrease 13,000
Depreciation expense 28,600
Interest expense 9,000
Net loss $ (22,600)
Prepare the operating activities section of the statement of cash flows using the indirect method.