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