Presented below is the 2018 income statement and comparative balance sheet information for Tiger Enterprises.

TIGER ENTERPRISES
Income Statement
For the Year Ended December 31, 2018
($ in thousands)
Sales revenue								$	15,000
Operating expenses:
Cost of goods sold		$	5,000
Depreciation			400
Insurance			900
Administrative and other			3,400
Total operating expenses									9,700
Income before income taxes									5,300
Income tax expense									2,120
Net income								$	3,180
Balance Sheet Information ($ in thousands)	Dec. 31,2018						Dec. 31, 2017
Assets:
Cash		$	620					$	360
Accounts receivable			830						990
Inventory			810						760
Prepaid insurance			130						35
Plant and equipment			3,200						2,600
Less: Accumulated depreciation			(1,160	)					(760	)
Total assets		$	4,430					$	3,985
Liabilities and Shareholders' Equity:
Accounts payable		$	380					$	520
Payables for administrative and other expenses			380						560
Income taxes payable			360						310
Note payable (due 12/31/2019)			1,380						950
Common stock			1,100						960
Retained earnings			830						685
Total liabilities and shareholders' equity		$	4,430					$	3,985

Required: Prepare Tigers statement of cash flows, using the indirect method to present cash flows from operating activities. (Hint: You will have to calculate dividend payments). (Enter your answers in thousands. Amounts to be deducted should be indicated with a minus sign.)

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TIGER ENTERPRISES
Statement of Cash Flows
For the Year Ended December 31, 2018
($ in thousands)
Cash flows from operating activities
Net income	$3,180
Adjustments for noncash effects
Depreciation expense	(400)
Changes in operating assets and liabilities
Increase in prepaid insurance	95
Decrease in accounts receivable	(160)
Increase in inventory	50
Decrease in accounts payable	140
Decrease in administrative and other payables	180
Increase in income taxes payable	???
?????????	???
Net cash flows from operating activities
Cash flows from investing activities
Purchase of plant and equipment		600
????
Cash flows from financing activities
Proceeds from issuance of common stock	140
Proceeds from note payable	430
Payment of dividends	(3,035)
Net cash flows from financing activities		??
Net increase in cash		????
Cash, January 1		360
Cash, December 31		$???