Portions of the financial statements for Parnell Company are provided below.

PARNELL COMPANY
Income Statement
For the Year Ended December 31, 2021
($ in thousands)
Revenues and gains:
Sales	$	890
Gain on sale of building		11		$	901
Expenses and loss:
Cost of goods sold	$	345
Salaries		129
Insurance		53
Depreciation		132
Interest expense		59
Loss on sale of equipment		13			731
Income before tax					170
Income tax expense					85
Net income				$	85

PARNELL COMPANY
Selected Accounts from Comparative Balance Sheets
December 31, 2021 and 2020
($ in thousands)
	Year
		2021			2020		Change
Cash	$	152		$	91		$	61
Accounts receivable		342			207			135
Inventory		312			443			(131	)
Prepaid insurance		57			106			(49	)
Accounts payable		228			108			120
Salaries payable		120			84			36
Deferred tax liability		78			61			17
Bond discount		181			218			(37	)

Required: 2. Prepare the cash flows from operating activities section of the statement of cash flows for Parnell Company using the indirect method. (Enter your answers in thousands (i.e., 10,000 should be entered as 10). Amounts to be deducted should be indicated with a minus sign.)