Hampton Company reports the following information for its recent calendar year. $76,000 Income Statement Data Sales Expenses: Cost of goods sold Salaries expense Depreciation expense Net income Selected Year-End Balance Sheet Data Accounts receivable increase $7,000 Inventory decrease 2,000 Salaries payable increase 800 37,000 9,000 5,000 $25,000 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