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								$	7,900
Operating expenses:
Cost of goods sold		$	3,510
Depreciation expense			390
Insurance expense			250
General and administrative expense			1,950
Total operating expenses									6,100
Income before income taxes									1,800
Income tax expense									(750	)
Net income								$	1,050
Balance Sheet Information ($ in thousands)	Dec. 31,2021						Dec. 31, 2020
Assets:
Cash		$	450					$	350
Accounts receivable			900						980
Inventory			790						750
Prepaid insurance			125						95
Equipment			2,850						2,550
Less: Accumulated depreciation			(1,140	)					(750	)
Total assets		$	3,975					$	3,975
Liabilities and Shareholders' Equity:
Accounts payable		$	450					$	510
Accrued liabilities (for general & administrative expense)			450						550
Income taxes payable			350						300
Notes payable (due 12/31/2022)			950						750
Common stock			1,050						950
Retained earnings			725						915
Total liabilities and shareholders' equity		$	3,975					$	3,975

Required: Prepare the cash flows from operating activities section of Tiger's 2021 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. (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, 2021
($ in thousands)
Cash flows from operating activities:
Cash received from customers
Cash paid for insurance
Cash paid for merchandise
Cash paid for general and administrative expense
Cash paid for income taxes
Net cash flows from operating activities		$0