Hampton Company reports the following information for its recent calendar year. Income Statement Data Sales Expenses: Cost of goods sold Salaries expense $73,000 Accounts receivable increase Selected Year-End Balance Sheet Data Inventory decrease $ 8,000 3,000 600 40,000 Salaries payable increase 12,000 Depreciation expense 8,000 $13,000 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 Adjustments to reconcile net income to not cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities