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

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

Income Statement Data         Selected Year-End Balance Sheet Data    
Sales    $ 160,000    Accounts receivable increase    $ 10,000
Expenses:         Inventory decrease    16,000
Cost of goods sold    100,000    Salaries payable increase    1,000
Salaries expense    24,000         
Depreciation expense    12,000         
Net income    $ 24,000          

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.)