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

CLEAR TRANSMISSIONS COMPANY Income Statement For the Year Ended December 31, 2016 ($ in 000s)
Sales				$	2,220
Cost of goods sold					(888	)
Gross margin					1,332
Salaries expense	$	400
Depreciation expense		255
Patent amortization expense		40
Interest expense		100
Loss on sale of cash equivalents		21			(816	)
Income before taxes					516
Income tax expense					(258	)
Net Income				$	258

CLEAR TRANSMISSIONS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2016 and 2015 ($ in 000s)
	Year
	2016			2015			Change
Cash	$	138		$	130		$	8
Accounts receivable		261			277			(16	)
Inventory		465			480			(15	)
Accounts payable		203			194			9
Salaries payable		107			116			(9	)
Interest payable		57			50			7
Income taxes payable		48			40			8

Required:

Prepare the cash flows from operating activities section of the statement of cash flows for Clear Transmissions Company using the indirect method.

Cash flows from operating activities:

Adjustments for noncash effects:

Changes in operating assets and liabilities