Bramble Limited, which follows IFRS, has adopted the policy of classifying interest paid as operating activities and dividends paid as financing activities. Condensed financial data for 2020 and 2019 follow (in thousands): BRAMBLE LIMITED Comparative Statement of Financial Position December 31 2020 2019 Cash $2,010 $1,150 FV-NI investments 1,300 1,420 Accounts receivable 1,860 1,370 1,610 1,955 Inventory Plant assets Accumulated depreciation 1,935 1,730 (1.200) (1,170) $7,515 $6,455 Accounts payable $1,310 $970 Accrued liabilities 240 290 Mortgage payable 1,370 1,565 Common shares 2,025 1,730 Retained earnings 2,570 1,900 $7,515 $6,455 BRAMBLE LIMITED Income Statement Year Ended December 31, 2020 Sales $6,880 4.700 Cost of goods sold Gross margin 2,180 Administrative expenses 910 Income from operations 1.270 Other expenses and gains Interest expense $(20) 80 60 Gain on disposal of FV-Nl investments Income before tax 1.330 Income tax expense 405 Net income $925 Additional information: During the year, $70 of common shares were issued in exchange for plant assets. No plant assets were sold in 2020. The FV-NI investments carrying amount and market value were the same at December 31, 2020. Prepare a statement of cash flows using the direct method. (Show amounts that decrease cash flow with either a -sign e.g. -15,000 or in parenthesis e.g. (15,000). Enter amounts in thousands.) Bramble Limited Statement of Cash Flows $