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 $ 2, 460 Cost of goods sold 984 Gross margin 1,476 Salaries expense $ 448 Depreciation expense 275 Amortization expense 48 Interest expense 116 Loss on sale of cash equivalents 25 912 Income before taxes 564 Income tax expense 282 Net Income $ 282 CLEAR TRANSMISSIONS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2021 and 2020 ($ in 000s) Year 2021 2020 Change Cash $150 $ 138 $ 12 Accounts receivable 269 289 (20) Inventory 469 488 (19) Accounts payable 223 210 13 Salaries payable 111 124 (13) Interest payable 69 58 11 Income tax payable 60 48 12 Required: Prepare the cash flows from operating activities section of the statement of cash flows for Clear Transmissions Company using the indirect 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.) Required: Prepare the cash flows from operating activities section of the statement of cash flows for Clear Transmissions Company using the indirect 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: Adjustments for noncash effects: Changes in operating assets and liabilities: Net cash flows from operating activities 0