Portions of the financial statements for Clear Transmissions Company are provided below. CLEAR TRANSMISSIONS COMPANY Income Statement For the Year Ended December 31, 2018 ($ in eees) Sales Cost of goods sold Gross margin Salaries expense Depreciation expense Patent amortization expense Interest expense Loss on sale of cash equivalents Income before taxes Income tax expense $2,400 960 1,44e $436 270 46 int 112 888 24 ences 552 276 $ 276 Net Income CLEAR TRANSMISSIONS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2018 and 2017 ($ in eees) Year Change $ 11 (19) (18) 2018 2017 $136 $147 Cash Accounts receivable Inventory Accounts payable Salaries payable Interest payable Income taxes payable 286 267 486 468 206 12 218 (12) 110 122 66 56 10 57 46 11 Required: Prepare the cash flows from operating activities section of the statement of cash flows for Clear Transmissions Comp direct method. (Enter your answers in thousands (i.e., 5,000 should be entered as 5). Amounts to be deducted sh with a minus sign.) Saved seiectea ACCounts Trom comparative saiance sneets December 31, 2018 and 2017 ($ in eees) Year 2018 2017 Change $ 11 (19) (18) $147 $136 Cash Accounts receivable 267 286 Inventory Accounts payable Salaries payable Interest payable Income taxes payable 468 486 218 206 12 122 (12) 110 66 56 1e 46 11 57 Required: Prepare the cash flows from operating activities section of the statement of cash flows for Clear Transmissions Company using the direct method. (Enter your answers in thousands (i.e., 5,000 should be entered as 5). Amounts to be deducted should be indicate with a minus sign.) Cash Flows from Operating Activities: Net cash flows from operating activities