Hampton Company reports the following information for its recent calendar year. Income Statement Data Sales Expenses: Cost of goods sold $ 79,000 Accounts receivable increase Selected Year-End Balance Sheet Data $ 8,000 Inventory decrease 2,000 900 37,000 Salaries payable increase 11,000 Salaries expense Depreciation expense 5,000 $ 26,000 Net income 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-indirect method Net income Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Depreciation expense Changes in current operating assets and liabilities Salaries payable increase Accounts receivable decrease Inventory decrease $ 26,000 5,000 $ 31,000