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Hampton Company reports the following information for its recent calendar year. Income Statement Data Selected Year-End Balance Sheet Data Sales $77,000 Accounts receivable increase Inventory decrease Salaries payable increase $8,000 2,000 800 Expenses Cost of goods sold Salaries expense Depreciation expense 36,000 12,000 7,000 Net income $ 22,000 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