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								$	7,360
Operating expenses:
Cost of goods sold		$	3,420
Depreciation			300
Insurance			160
Administrative and other			1,860
Total operating expenses									5,740
Income before income taxes									1,620
Income tax expense									660
Net income								$	960
Balance Sheet Information ($ in thousands)	Dec. 31,2018						Dec. 31, 2017
Assets:
Cash		$	360					$	260
Accounts receivable			810						890
Inventory			700						660
Prepaid insurance			80						50
Plant and equipment			2,400						2,100
Less: Accumulated depreciation			(960	)					(660	)
Total assets		$	3,390					$	3,300
Liabilities and Shareholders' Equity:
Accounts payable		$	360					$	420
Payables for administrative and other expenses			360						460
Income taxes payable			260						210
Note payable (due 12/31/2019)			860						660
Common stock			960						860
Retained earnings			590						690
Total liabilities and shareholders' equity		$	3,390					$	3,300

Required: Prepare the cash flows from operating activities section of Tiger's 2018 statement of cash flows using the direct method. Assume that all purchases and sales of inventory are on account, and that there are no anticipated bad debts for accounts receivable. (Hint: Use T-accounts for the pertinent items to isolate the information needed for the statement.) (Amounts to be deducted should be indicated with a minus sign. Enter your answers in thousands.)

TIGER ENTERPRISES
Statement of Cash Flows
For the Year Ended December 31, 2018
($ in thousands)
Cash flows from operating activities:
Net cash flows from operating activities		$0