Hampton Company reports the following information for its recent calendar year, Income Statement Data Selected Year-End Balance Sheet Data Sales $80,000 Accounts receivable increase $5,000 Expenses: Inventory decrease 3,000 Cost of goods sold 39,000 Salaries payable increase 800 Salaries expense 10,000 Depreciation expense 5,000 Net income $26,000 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.) Statement of Cash Flows (partial) Cash flows from operating activities $ 0