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

Income Statement Data				Selected Year-End Balance Sheet Data
Sales	$	76,000		Accounts receivable increase	$	8,000
Expenses				Inventory decrease		4,000
Cost of goods sold		41,000		Salaries payable increase		1,000
Salaries expense		12,000
Depreciation expense		5,000
Net income	$	18,000

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.)