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				$	1,740
Cost of goods sold					(696	)
Gross margin					1,044
Salaries expense	$	304
Depreciation expense		215
Patent amortization expense		24
Interest expense		68
Loss on sale of cash equivalents		13			(624	)
Income before taxes					420
Income tax expense					(210	)
Net Income				$	210

CLEAR TRANSMISSIONS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2016 and 2015 ($ in 000s)
	Year
	2016			2015			Change
Cash	$	123		$	114		$	9
Accounts receivable		234			253			(19	)
Inventory		447			464			(17	)
Accounts payable		175			162			13
Salaries payable		87			100			(13	)
Interest payable		46			34			12
Income taxes payable		36			24			12

Required:

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