The Miller Find Corporation disclosed the following statement of earnings in its 2016 annual report (amounts in thousands):

In addition, the company reported the following data regarding its operating cash flow in its year-end statement of cash flow (amounts in thousands):

Using the above information for 2016, construct the Miller Corporation’s cash flow from operating activities on a direct method basis (ignore taxes).

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Revenues Earnings Statement 2016 $2,430 Cost of goods sold. Gross margin. Depreciation and amortization expense. Selling, general and administrative expenses Operating income... Unusual gain on sale of land Net income... (1,200) 1,230 (260) (240) 730 70 $ 800