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

Exercise 16-2 Indirect: Reporting cash flows from operations LO P2 Hampton Company reports the following information for its recent calendar year. $72,000 Income Statement Data Sales Expenses Cost of goods sold Salaries expense Depreciation expense Net income Selected Year-End Balance Sheet Data Accounts receivable increase $7,000 Inventory decrease 3,000 Salaries payable increase 900 41,000 10,000 4,000 $17,000 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.) Cash flows from operating activities $ 0