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								$	10,000
Operating expenses:
Cost of goods sold		$	4,000
Depreciation expense			300
Insurance expense			400
General and administrative expense			2,400
Total operating expenses									7,100
Income before income taxes									2,900
Income tax expense									(1,160	)
Net income								$	1,740
Balance Sheet Information ($ in thousands)	Dec. 31,2021						Dec. 31, 2020
Assets:
Cash		$	420					$	260
Accounts receivable			780						890
Inventory			730						660
Prepaid insurance			110						50
Equipment			2,700						2,100
Less: Accumulated depreciation			(960	)					(660	)
Total assets		$	3,780					$	3,300
Liabilities and Shareholders' Equity:
Accounts payable		$	330					$	420
Accrued liabilities (for general & administrative expense)			330						460
Income taxes payable			230						210
Notes payable (due 12/31/2022)			1,160						900
Common stock			1,020						860
Retained earnings			710						450
Total liabilities and shareholders' equity		$	3,780					$	3,300

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.)

TIGER ENTERPRISES Statement of Cash Flows For the Year Ended December 31, 2021 (s in thousands) Cash flows from operating activities: Net income Adjustments for noncash effects: Changes in operating assets and liabilities: S 0 Net cash flows from operating activities Cash flows from investing activities: Net cash flows from investing activities Cash flows from financing activities: 0 0 Net cash flows from financing activities Net increase in cash Cash, January 1 Cash, December 31 S 0