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 thousanda) Sales revenue Operating expenses: Cost of goods sold Depreciation expense Insurance expense General and administrative expense Total operating expenses Income before income taxes Income tax expense Net income Balance Sheet Information ($ in thousands) Assets: Cash Accounts receivable Inventory Prepaid insurance Equipment Less: Accumulated depreciation Total assets Liabilities and Shareholders' Equity: Accounts payable Accrued liabilities (for general & administrative expense) Income taxes payable Notes payable (due 12/31/2022) Common stock Retained earnings Total liabilities and shareholders' equity Required: $10,500 $4,100 310 450 2,500 7,360 3,140 (3,256) $ 1,884 Dec. 31, 2020 Dec. 31,2021 $ 440 $ 270 785 900 745 670 120 55 2,800 2,150 (980) $3,910 (670) $3,375 $ 335 $ 430 335 470 235 220 1,000 200 1,040 870 965 $3,910 685 $3,375 Prepare Tiger's 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.)