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 4,000 Cost of goods sold 39,000 Salaries payable increase 700 Salaries expense 13,000 Depreciation expense 7,000 Net income $21,000 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