Harold Company reports the following information for its recent calendar year.
Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . $70,000
Expenses
Cost of goods sold . . . . . . . . . . . . . . . . . . 40,000
Salaries expense . . . . . . . . . . . . . . . . . . . . 12,000
Depreciation expense . . . . . . . . . . . . . . . . . 6,000
Net income . . . . . . . . . . . . . . . . . . . . . . . $12,000
Accounts receivable increase . . . . . . . . $ 9,000
Inventory decrease . . . . . . . . . . . . . . . . . . . 3,000
Salaries payable increase . . . . . . . . . . . . . . . 800

Required
Prepare the operating activities section of the statement of cash flows for Harold Company using the indirect method.