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								$	7,840
Operating expenses:
Cost of goods sold		$	3,500
Depreciation expense			380
Insurance expense			240
General and administrative expense			1,940
Total operating expenses									6,060
Income before income taxes									1,780
Income tax expense									(740	)
Net income								$	1,040
Balance Sheet Information ($ in thousands)	Dec. 31,2021						Dec. 31, 2020
Assets:
Cash		$	440					$	340
Accounts receivable			890						970
Inventory			780						740
Prepaid insurance			120						90
Equipment			2,800						2,500
Less: Accumulated depreciation			(1,120	)					(740	)
Total assets		$	3,910					$	3,900
Liabilities and Shareholders' Equity:
Accounts payable		$	440					$	500
Accrued liabilities (for general & administrative expense)			440						540
Income taxes payable			340						290
Notes payable (due 12/31/2022)			940						740
Common stock			1,040						940
Retained earnings			710						890
Total liabilities and shareholders' equity		$	3,910					$	3,900

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.)