I know that the answer for this question is

i just want to know " increase in accounts receivable" and " decrease in salaries payable" why are they negative ?

E 4-15 Indirect method; reconciliation of net income to net cash flows from operating activities The accounting records of Hampton Company provided the data below ($ in 000s). Net income $17,300 Depreciation expense 7,800 Increase in accounts receivable 4,000 Decrease in inventory 5,500 Decrease in prepaid insurance 1,200 Decrease in salaries payable 2,700 Increase in interest payable 800 LO9 Required: Prepare a reconciliation of net income to net cash flows from operating activities, assuming that interest paid is classified as an operating cash flow. $17,300 7,800 Exercise 4-15 Cash flows from operating activities: Net income Adjustments for noncash effects: Depreciation expense Changes in operating assets and liabilities: > Increase in accounts receivable Decrease in inventory Decrease in prepaid insurance Decrease in salaries payable Increase in interest payable Net cash flows from operating activities (4,000) 5,500 1,200 (2,700) 800 $25,900