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

Income Statement Data Selected Year$-$End Balance Sheet Data

Sales $ $74,000$ Accounts receivable increase $ $5,000$

Expenses: Inventory decrease $4,000$

Cost of goods sold $40,000$ Salaries payable increase $900$

Salaries expense $10,000$

Depreciation expense $4,000$

Net income $ $20,000$

Required:

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

Note: Amounts to be deducted should be indicated with a minus sign.