Portions of the financial statements for Clear Transmissions Company are provided below. CLEAR TRANSMISSIONS COMPANY Statement of Profit or Loss For the Year Ended December 31, 2023 ($ in thousands) Sales....... $1,320 Cost of goods sold. _ (500) Gross margin...... 820 Salaries expense. $220 Depreciation expense... 180 Patent amortization expense. 10 Interest expense......... 40 Loss on sale of cash equivalents.. 6 (456) Profit before taxes...................................... 364 Income tax expense. (182) Net profit............. $ 182 CLEAR TRANSMISSIONS COMPANY Selected Accounts from Comparative Statements of Financial Position December 31, 2023 and 2022 ($ in thousands) Year 2023 2022 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 taxes 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, assuming the company classifies interest paid as an operating activity. Refer to the data provided in Exercise 4-33 for Clear Transmissions Company.