Below Is the 2015 Income Statement for the Critters Corporation

Below is the 2015 income statement for the Critters Corporation. Critters Corporation
Income Statement
For the Year Ended December 31, 2015
$\begin{array}{lc}\text { Net sales } && \$ 100,000 \\\text { Cost of goods sold } && \underline{(40,000)} \\\text { Gross profit on sales } && \$ 60,000\\\text { Various operating expenses } & \$ 25,000 \\\text { Depreciation expense } & 5,000 \\\text { Interest expense } & 2,000 \\\text { Income tax expense } & 4,000&(36,000)\\\text { Net income }&&\$24,000\end{array}$ Additional Information:
Accounts receivable increased by $8,000.
Merchandise inventory increased by $4,000.
Accounts payable increased by $6,000.
Prepaid expenses decreased by $2,000.
Accrued liabilities decreased by $5,000.
Interest payable increased by $1,000.
Required:
Prepare the operating activities section of the statement of cash flows using the indirect method.