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

Income Statement Data		Selected Year-End Balance Sheet Data
Sales	$ 74,000	Accounts receivable increase	$ 5,000
Expenses:		Inventory decrease	3,000
Cost of goods sold	42,000	Salaries payable increase	1,000
Salaries expense	8,000
Depreciation expense	6,000
Net income	$ 18,000

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