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

Income Statement Data				Selected Year-End Balance Sheet Data
Sales	$	78,000		Accounts receivable increase	$	5,000
Expenses				Inventory decrease		4,000
Cost of goods sold		36,000		Salaries payable increase		800
Salaries expense		11,000
Depreciation expense		7,000
Net income	$	24,000

Required:

Prepare the operating activities section of the statement of cash flows for Hampton Company using the indirect method.

Cash flows from operating activities