Hampton Company reports the following information for its recent calendar year. The company's net profit is tax-exempt due to a concession from the government to encourage its type of business in the initial years. Income Statement Data Sales Expenses: $80,000 Selected Year-End Balance Sheet Data Accounts receivable increase $10,0 Inventory decrease 3,00 Cost of goods sold 38,000 Salaries payable increase 86 Salaries expense 11,000 Depreciation expense 5,000 Net profit $26,000 ok 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 Net loss