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

Income Statement Data Selected Year-End Balance Sheet Data Sales$ 77,000Accounts receivable increase$ 7,000Expenses: Inventory decrease4,000Cost of goods sold41,000Salaries payable increase800Salaries expense12,000 Depreciation expense4,000 Net income$ 20,000

Required:

Prepare the operating activities section of the statement of cash flows using the indirect method.