Below Is the 2011 Income Statement for the Critters Corporation

Below is the 2011 income statement for the Critters Corporation. Critters Corporation
Income Statement
For the Year Ended December 31, 2011
$\begin{array} { l r r } \text { Net sales } & & \$ 100,000 \\ \text { Cost of goods sold } & &\underline {( 40,000)} \\ \text { Gross profit on sales } & & \$ 60,000\\ \text { Various operating expenses } & \$ 25,000 & \\ \text { Depreciation expense } & 5,000 & \\ \text { Interest expense } & 2,000 & \\ \text { Income tax expense } & \underline {( 4,000)} & \underline { ( 36,000 ) }\\ \text { Net income } & & \underline { \underline {( \$ 24,000)}}\end{array}$

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
Prepare the operating activities section of the statement of cash flows using the indirect method.