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

Sales	$	71,000
Expenses
Cost of goods sold		37,000
Salaries expense		13,000
Depreciation expense		8,000
Net income	$	13,000
Accounts receivable increase	$	10,000
Inventory decrease		4,000
Salaries payable increase		800

Required:

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