Comparative balance sheets for 2021 and 2020 and a statement of income for 2021 are given below for Metagrobolize Industries. Additional information from the accounting records of Metagrobolize also is provided. METAGROBOLIZE INDUSTRIES Comparative Balance Sheets December 31, 2021 and 2020 ($ in thousands) 2021 2020 Assets Cash $ 450 $ 160 Accounts receivable 490 260 Inventory 640 385 Land 650 590 Building 800 800 Less: Accumulated depreciation (250) (230) Equipment 2,850 2,570 Less: Accumulated depreciation (472) (440) Patent Liabilities Accounts payable 1,700 1,950 $ 6,858 $ 6,045 740 $ 440 Accrued liabilities Lease liability-land Shareholders' Equity Common stock 220 155 130 8 2,600 2,500 Paid-in capital-excess of par Retained earnings 600 2,568 515 2,435 $ 6,858 $ 6,045 METAGROBOLIZE INDUSTRIES Income Statement For the Year Ended December 31, 2021 ($ in thousands) Revenues Sales revenue Gain on sale of land Expenses Cost of goods sold $ 2,839 65 $ 2,904 940 Depreciation expense-building 20 Depreciation expense-equipment 356 Loss on sale of equipment 10 Amortization of patent 250 Operating expenses 600 2,176 Net income $ 728 Additional information from the accounting records: a. Annual payments of $20,000 on the finance lease liability are paid each January 1, beginning in 2021. b. During 2021, equipment with a cost of $360,000 (90% depreciated) was sold. c. The statement of shareholders' equity reveals reductions of $185,000 and $410,000 for stock dividends and cash dividends, respectively. Required: Prepare the statement of cash flows for Metagrobolize Industries using the indirect method. (Enter your answers in thousands (I.e., 10,000 should be entered as 10).) Amounts to be deducted should be Indicated with a minus sign.)