Hampton Company reports the following information for its recent calendar year. Selected Year-End Balance Sheet Data Income Statement Data $ 8,000 4,000 $76,000 Sales Accounts receivable increase Inventory decrease Salaries payable increase Expenses Cost of goods sold Salaries expense 36,000 9,000 700 Depreciation expense 5,000 $26,000 Net income Required: Prepare the operating activities section of the statement of cash flows for Hampton Company using the indirect method. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities Cash flows from operating activities Net income Net loss