Hampton Company reports the following information for its recent calendar year. Income Statement Data Selected Year-End Balance Sheet Data Accounts receivable increase $78,000 Sales Expenses: Inventory decrease $6,000 4,000 700 36,000 Salaries payable increase Cost of goods sold Salaries expense Depreciation expense 12,000 8,000 $22,000 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 income