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 thousanda) Sales 52, 520 Coat of goods sold 1,008 Gross margin 1,512 Salaries expense $460 Depreciation expense 280 Amortization expense 50 Interest expense 120 Los on sale of cash equivalents 26 936 Income before taxes 576 Income tax expense 288 Net Income S 288 CLEAR TRANSMISSIONS COMPANY Selected Accounts from comparative Balance Sheets December 31, 2021 and 2020 (Sin 0009) Year 2021 2020 Change Cash 5153 8140 $. 13 Accounts receivable 271 292 Inventory 470 490 (20) Accounts payable 228 214 Salaries payable 112 126 (14) Interest payable 72 60 12 Income tax payable 63 50 13 (21) 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: Required: Prepare the cash flows from operating activities section of the statement of cash flows for Clear Transmissions Com indirect method. (Enter your answers in thousands (.e., 5,000 should be entered as 5). Amounts to be deducte 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