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 000s)
Sales					$	1,920
Cost of goods sold						768
Gross margin						1,152
Salaries expense	$	340
Depreciation expense		230
Patent amortization expense		30
Interest expense		80
Loss on sale of cash equivalents		16				696
Income before taxes						456
Income tax expense						228
Net Income					$	228

CLEAR TRANSMISSIONS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2018 and 2017 ($ in 000s)
	Year
	2018			2017			Change
Cash	$	123		$	120		$	3
Accounts receivable		251			262			(11	)
Inventory		460			470			(10	)
Accounts payable		190			174			16
Salaries payable		95			106			(11	)
Interest payable		55			40			15
Income taxes payable		45			30			15

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.)