Hampton Company reports the following information for its recent calendar year. $74,000 Income Statement Data Sales Expenses Cost of goods sold Salaries expense Depreciation expense Net income Selected Year-End Balance Sheet Data Accounts receivable increase $5,000 Inventory decrease 3,000 Salaries payable increase 1,000 40,000 9,000 5,000 $20,000 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