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 Sales Cost of goods sold Gross margin Salaries expense thousands) $2,520 1,008 1,512 $460 Depreciation expense 280 Amortization expense 50 Interest expense 120 Loss on sale of cash equivalents 26 936 Income before taxes 576 Income tax expense 288 Net Income $ 288 CLEAR TRANSMISSIONS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2021 and 2020 ($ in 000s) Year 2021 2020 Change Cash $153 $140 $ 13 Accounts receivable 271 292 (21) Inventory 470 490 (20) Accounts payable 228 214 14 Salaries payable 112 126 (14) Interest payable 72 60 12 Income tax payable 63 50 13 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