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ok nt ences Presented below are the 2021 income statement and comparative balance sheets for Santana Industries. SANTANA INDUSTRIES Income Statement For the Year Ended December 31, 2021 (5 in thousands) Sales revenue Service revenue Total revenue $25,650 Operating expenses: Cost of goods sold Selling expense General and administrative expense 17,100 Total operating expenses 8,550 Operating income 350 Interest expense Income before income taxes 8, 200 3,600 Income tax expense $4,600 Net income $ 18,250 7,400 9,200 4,400 3,500 Balance Sheet Information ($ in thousands) Assets: Cash Accounts receivable Inventory Prepaid rent Equipment Less: Accumulated depreciation Total assets Liabilities and Shareholders' Equity: Accounts payable Interest payable Deferred revenue Income taxes payable Notes payable (due 12/31/2023) Common stock Retained earnings Total liabilities and shareholders' equity Dec. 31, 2021 $10,300 6,500 8,000 350 18,500 (7,100) $36,550 $ 5,400 300 1,200. 750 9,000 12,000 7.900 $36,550 Dec. 31, 2020 $ 4,000 4,200 5,000 700 16,000 (6,500) $ 23,400 $ 3,100 0 800 1,200 0 12,000 6,300 $23,400 Additional information for the 2021 fiscal year ($ in thousands). 1. Cash dividends of $3,000 were declared and paid. 2. Equipment costing $8,000 was purchased with cash. 3. Equipment with a book value of $2,500 (cost of $5,500 less accumulated depreciation of $3,000) was sold for $2,500. 4. Depreciation of $3,600 is included in operating expenses. ces Required: Prepare Santana Industries' 2021 statement of cash flows, using the indirect method to present cash flows from operating activities (Amounts to be deducted should be indicated with a minus sign. Enter your answers in thousands.) SANTANA INDUSTRIES Statement of Cash Flows For the Year Ended December 31, 2021 ($ in thousands) Cash flows from operating activities: Net income Adjustments for noncash effects: Depreciation expense Changes in operating assets and liabilities: Increase in accounts receivable Increase in inventory Decrease in prepaid rent Increase in accounts payable Increase in deferred revenue Net cash flows from operating activities Net cash flows from investing activities Net cash flows from financing activities Cash flows from investing activities: Cash flows from financing activities: Net increase in cash Cash. January 1 Cash, December 31. $ 0 0