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								$	13,000
Operating expenses:
Cost of goods sold		$	4,600
Depreciation expense			360
Insurance expense			700
General and administrative expense			3,000
Total operating expenses									8,660
Income before income taxes									4,340
Income tax expense									(1,736	)
Net income								$	2,604
Balance Sheet Information ($ in thousands)	Dec. 31,2021						Dec. 31, 2020
Assets:
Cash		$	540					$	320
Accounts receivable			810						950
Inventory			750						720
Prepaid insurance			170						80
Equipment			3,300						2,400
Less: Accumulated depreciation			(1,080	)					(720	)
Total assets		$	4,490					$	3,750
Liabilities and Shareholders' Equity:
Accounts payable		$	360					$	480
Accrued liabilities (for general & administrative expense)			360						520
Income taxes payable			290						270
Notes payable (due 12/31/2022)			1,300						950
Common stock			1,020						920
Retained earnings			1,160						610
Total liabilities and shareholders' equity		$	4,490					$	3,750

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 m