Cash Flows from Operating Activities: [The following information applies to the questions displayed below.) Adjustments for noncash effects: Portions of the financial statements for Parnell Company are provided below. Change $ 20 PARNELL COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2021 and 2020 ($ in thousands) Year 2021 Cash $ 127 $ 107 Accounts receivable 317 223 Inventory 328 418 Prepaid insurance 68 81 Accounts payable 203 124 Salaries payable 116 Deferred tax liability 74 Bond discount 176 207 (90) (13) $ 740 Changes in operating assets and liabilities: 15 (31) PARNELL COMPANY Income Statement For the Year Ended December 31, 2021 ($ in thousands) Revenues and gains: Sales $ 730 Gain on sale of building 10 Expenses and loss: Cost of goods sold $ 265 Salaries 113 Insurance 33 116 Depreciation Interest expense 43 Loss on sale of equipment 12 Income before tax Income tax expense Net income CamScanner 582 158 79 $ 79 equired: Prepare the cash flows from operating activities section of the statement of cash flows for Parn jethod. (Enter your answers in thousands (i.e., 10,000 should be entered as 10). Amounts to b rith a minus sign.)