Presented below is the 2021 income statement and comparative balance sheet information for Tiger Enterprises.

TIGER ENTERPRISES
Income Statement
For the Year Ended December 31, 2021
($ in thousands)
Sales revenue								$	9,000
Operating expenses:
Cost of goods sold		$	3,800
Depreciation expense			280
Insurance expense			300
General and administrative expense			2,200
Total operating expenses									6,580
Income before income taxes									2,420
Income tax expense									(968	)
Net income								$	1,452
Balance Sheet Information ($ in thousands)	Dec. 31,2021						Dec. 31, 2020
Assets:
Cash		$	380					$	240
Accounts receivable			770						870
Inventory			700						640
Prepaid insurance			90						40
Equipment			2,500						2,000
Less: Accumulated depreciation			(920	)					(640	)
Total assets		$	3,520					$	3,150
Liabilities and Shareholders' Equity:
Accounts payable		$	320					$	400
Accrued liabilities (for general & administrative expense)			320						440
Income taxes payable			220						190
Notes payable (due 12/31/2022)			1,040						800
Common stock			980						840
Retained earnings			640						480
Total liabilities and shareholders' equity		$	3,520					$	3,150

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).