Hampton Company reports the following information for its recent calendar year. Income Statement Data Sales $75,000 Expen: Cost of goods sold 38,000 Salarked expense 10,000 Depreciation expense 4,000 Net Income $23,000 Selected Year-End Balance Sheet Data Accounts receivable increase $7,000 Inventory decrease 2,000 Salaries payable Increase 600 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