Hampton Company reports the following information for its recent calendar year.
| Income Statement Data | Selected Year-End Balance Sheet Data | ||
| Sales | $ 77,000 | Accounts receivable increase | $ 8,000 |
| Expenses: | Inventory decrease | 4,000 | |
| Cost of goods sold | 41,000 | Salaries payable increase | 600 |
| Salaries expense | 14,000 | ||
| Depreciation expense | 7,000 | ||
| Net income | $ 15,000 |
Required:
Prepare the operating activities section of the statement of cash flows using the indirect method.
Note: Amounts to be deducted should be indicated with a minus sign.

