Hampton Company reports the following information for its recent calendar year. Income Statement Data Sales Expenses : Cost of goods sold Salaries expense Depreciation expense Net income Selected Year-End Balance Sheet Data $ 77,000 Accounts receivable increase Inventory decrease 38,000 Salaries payable increase 12,000 6,000 $ 21,000 $ 8,000 2,000 999 Required: Prepare the operating activities section of the statement of cash flows using the indirect method. (Amounts to be deducted indicated with a minus sign.) Answer is not complete. $ 21,000 Statement of Cash Flows (partial) Cash flows from operating activitiesindirect 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 Inventory decrease Salaries payable increase Accounts receivable increase 6,000 2,000 900 8,000 $ 37,900