Exercise 12-3 (Algo) Indirect: Reporting cash flows from operations LO P2 Arundel Company disclosed the following information for its recent calendar year. \begin{tabular}{|l|l|} \hline \multicolumn{1}{|c|}{ Statement of Cash Flows (partial) } \\ \hline Cash flows from operating activities-indirect method & \\ \hline Net loss & Adjustments to reconcile net income to net cash provided by operating activities \\ \hline Income statement items not affecting cash & \\ \hline Depreciation expense & \\ \hline Changes in current operating assets and liabilities & \\ \hline Accounts recelvable decrease & \\ \hline Salaries payable increase & \\ \hline Interest payable decrease & \\ \hline \end{tabular}