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

Sales	$	70,000
Expenses
Cost of goods sold		36,000
Salaries expense		11,000
Depreciation expense		7,000
Net income	$	16,000
Accounts receivable increase	$	9,000
Inventory decrease		3,000
Salaries payable increase		1,000

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.)