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 $1,980 Cost of goods sold 792 Gross margin 1,188 Salaries expense $352 Depreciation 235 expense Amortization expense Interest expense Loss on sale of 720 cash equivalents Income before 468 taxes Income tax expense Net Income $ 234 32 234 CLEAR TRANSMISSIONS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2021 and 2020 ($ in 000s) Year 2021 2020 Change Cash $ 126 $122 $ 4 Accounts 253 265 (12) receivable Inventory 461 472 (11) Accounts 183 178 payable Salaries 108 (5) payable Interest payable Income tax - 48 32 16 payable 103 45 42 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.) 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.) Cash Flows from Operating Activities: Adjustments for noncash effects: Changes in operating assets and liabilities: Net cash flows from operatings activities