Hampton Company reports the following information for its recent calendar year. Income Statement Data Selected Year-End Balance Sheet Data Sales $ 76,000 Accounts receivable increase Expenses: Inventory decrease Cost of goods sold 39,000 Salaries payable increase Salaries expense 12,000 Depreciation expense 5,000 Net income $ 20,000 $ 10,000 3,000 1,000 Required: Prepare the operating activities section of the statement of cash flows using the indirect method. (Amou indicated with a minus sign.) Statement of Cash Flows (partial) Cash flows from operating activitiesindirect method Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities