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.)

Cash Flows from Operating Activities:
Adjustments for noncash effects:
Changes in operating assets and liabilities:
Net cash flows from operating activities	$0