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

CLEAR TRANSMISSIONS COMPANY Income Statement For the Year Ended December 31, 2018 ($ in 000s)
Sales					$	1,440
Cost of goods sold						576
Gross margin						864
Salaries expense	$	244
Depreciation expense		190
Patent amortization expense		14
Interest expense		48
Loss on sale of cash equivalents		8				504
Income before taxes						360
Income tax expense						180
Net Income					$	180

CLEAR TRANSMISSIONS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2018 and 2017 ($ in 000s)
	Year
	2018			2017			Change
Cash	$	108		$	104		$	4
Accounts receivable		224			238			(14	)
Inventory		442			454			(12	)
Accounts payable		150			142			8
Salaries payable		82			90			(8	)
Interest payable		31			24			7
Income taxes payable		21			14			7
Required: Prepare the cash flows from operating activities section of the statement of cash flows for Clear Transmissions Company using the direct 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.)