Portions of the financial statements for Clear Transmissions Company are provided below.

CLEAR TRANSMISSIONS COMPANY Income Statement For the Year Ended December 31, 2021 ($ in thousands)
Sales					$	1,320
Cost of goods sold						500
Gross margin						820
Salaries expense	$	220
Depreciation expense		180
Amortization expense		10
Interest expense		40
Loss on sale of cash equivalents		6				456
Income before taxes						364
Income tax expense						182
Net Income					$	182

CLEAR TRANSMISSIONS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2021 and 2020 ($ in thousands)
	Year
	2021			2020			Change
Cash	$	102		$	100		$	2
Accounts receivable		220			232			(12	)
Inventory		440			450			(10	)
Accounts payable		140			134			6
Salaries payable		80			86			(6	)
Interest payable		25			20			5
Income tax payable		15			10			5

Required: Prepare the cash flows from operating activities section of the statement of cash flows for Clear Transmissions Company using the direct method.