Income Statement Data Sales $71,000 Expenses: Cost of goods sold 36,000 Salaries expense 12,000 Depreciation expense 7,000 Net income $16,000 Selected Year-End Balance Sheet Data Accounts receivable increase $6,000 Inventory decrease 2,000 Salaries payable increase 900 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.) Statement of Cash Flows (partial) Cash flows from operating activities