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Portions of the financial statements for Clear Transmissions Company are provided below. CLEAR TRANSMISSIONS COMPANY Income Statement For the Year Ended December 31, 2021 ($

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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 $1,500 Cost of goods sold 680 Gross margin 990 Salaries expense $256 Depreciation expense 195 Amortization expense 16 Interest expense 52 Loss on sale of cash equivalents 9 528 Income before taxes 372 Income tax expense 186 Net Income $ 186 Top CLEAR TRANSMISSIONS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2021 and 2020 ($ in ees) Year 2021 2920 Change Cash $111 $186 $ 5 Accounts receivable 226 241 (15) Inventory 443 456 (13) Accounts payable 155 9 Salaries payable 83 92 (9) Interest payable 34 26 8 Income tax payable 24 16 146 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 (1.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

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