Hampton Company reports the following information for its recent calendar year.

Income Statement Data				Selected Year-End Balance Sheet Data
Sales	$	160,000		Accounts receivable increase	$	10,000
Expenses				Inventory decrease		16,000
Cost of goods sold		100,000		Salaries payable increase		1,000
Salaries expense		24,000
Depreciation expense		12,000
Net income	$	24,000

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.)

Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities 0