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

Income Statement Data				Selected Year-End Balance Sheet Data
Sales	$	73,000		Accounts receivable increase	$	7,000
Expenses:				Inventory decrease		3,000
Cost of goods sold		37,000		Salaries payable increase		800
Salaries expense		12,000
Depreciation expense		5,000
Net income	$	19,000

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.)