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 $2,340 Cost of goods sold 936 Gross margin 1,404 Salaries expense $424 Depreciation expense 265 Amortization expense 44 Interest expense 108 Loss on sale of cash equivalents 23 864 Income before taxes 540 Income tax expense 270 Net Income $ 270 CLEAR TRANSMISSIONS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2021 and 2020 ($ thousands) Year 2021 2020 Change Cash $144 $ 134 $ 10 Accounts receivable 265 283 (18) Inventory 467 484 (17) Accounts payable 213 202 11 Salaries payable 109 120 (11) Interest payable 63 54 9 Income tax payable 54 44 10 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 indicated with a minus sign.) Cash Flows from Operating Activities: Net cash flows from operating activities