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 thousands)
Sales					$	2,280
Cost of goods sold						912
Gross margin						1,368
Salaries expense	$	412
Depreciation expense		260
Amortization expense		42
Interest expense		104
Loss on sale of cash equivalents		22				840
Income before taxes						528
Income tax expense						264
Net Income					$	264

CLEAR TRANSMISSIONS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2021 and 2020 ($ in 000s)
	Year
	2021			2020			Change
Cash	$	141		$	132		$	9
Accounts receivable		263			280			(17	)
Inventory		466			482			(16	)
Accounts payable		208			198			10
Salaries payable		108			118			(10	)
Interest payable		60			52			8
Income tax payable		51			42			9

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.)