Starfire Company Uses the Indirect Method to Prepare the Statement

Starfire Company uses the indirect method to prepare the statement of cash flows. Please refer to the following income statement:
$$\begin{array} { | l | r | r | } \hline \text { Sales revenue } & \$ 140,000 & \\\hline \text { Interest revenue } & 5,000 & \\\hline \text { Loss on sale of plant assets } & ( 4,000 ) & \\\hline \text { Total revenues and (losses) } & & \$ 141,000 \\\hline \text { Cost of goods sold } & 100,000 & \\\hline \text { Salary expense } & 23,000 & \\\hline \text { Depreciation expense } & 8,000 & \\\hline \text { Other operating expenses } & 9,000 & \\\hline \text { Interest expense } & 2,000 & \\\hline \text { Income tax expense } & 5,000 & \\\hline \text { Total expenses } & & \$ 147,000 \\\hline \text { Net income/(loss) } & & \$ ( 6,000 ) \\\hline\end{array}$$
Other information provided:
• Current assets other than cash decrease by $4,000.
• Current liabilities increase by $1,000.
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Please prepare the operating activities section of the statement of cash flows using the following format:
$$\begin{array} { | l | l | l | } \hline \text { Operating activities: } &\quad\quad & \quad\quad\\\hline \text { Net income } & & \\\hline \text { Adjustments } & & \\\hline \text { Depreciation expense } & & \\\hline \text { Gain or loss on sale } & & \\\hline \text { Increase/decrease in current assets } & & \\\hline \text { Increase/decrease in current liabilities } & & \\\hline \text { Net cash from operating activities } & & \\\hline\end{array}$$