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	$	5,000
Expenses				Inventory decrease		2,000
Cost of goods sold		39,000		Salaries payable increase		700
Salaries expense		10,000
Depreciation expense		7,000
Net income	$	21,000

Required:

Prepare the operating activities section of the statement of cash flows for Hampton Company using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)