Hampton Company reports the following information for its recent calendar year. Income Statement Data Sales Expenses: Cost of goods sold Salaries expense Depreciation expense Net income Required: $ 78,000 Accounts receivable increase Selected Year-End Balance Sheet Data $ 10,000 Inventory decrease 5,000 800 41,000 Salaries payable increase 13,000 6,000 $ 18,000 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. Statement of Cash Flows (partial) Cash flows from operating activities-indirect method Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities