CLEAR TRANSMISSIONS COMPANY Income Statement For the Year Ended December 31, 2021 ($ in thousands) Sales $1,620 Cost of goods sold 648 Gross margin 972 Salaries expense $289 Depreciation expense 205 Amortization expense 20 Interest expense 60 Loss on sale of cash equivalents 11 576 Income before taxes 396 Income tax expense 198 Net Income $ 198 = CLEAR TRANSMISSIONS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2021 and 2020 ($ in thousands) Year 2021 2020 Change Cash $117 $110 $ 7 Accounts receivable 230 247 (17) Inventory 445 460 (15) Accounts payable 165 154 11 Salaries payable 85 96 (11) Interest payable 40 30 10 Income tax payable 30 20 10 Required: Prepare the cash flows from operating activities section of the statement of cash flows for Clear Transmissions Company using the direct method. (Enter your answers in thousands (i.e., 5,000 should be entered as 5). Amounts to be deducted should be indicated with a minus sign.) Cash Flows from Operating Activities: Net cash flows from operating activities