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

Income Statement Data		Selected Year-End Balance Sheet Data
Sales	$ 71,000	Accounts receivable increase	$ 9,000
Expenses:		Inventory decrease	3,000
Cost of goods sold	40,000	Salaries payable increase	700
Salaries expense	14,000
Depreciation expense	8,000
Net income	$ 9,000

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.)