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								$	11,500
Operating expenses:
Cost of goods sold		$	4,300
Depreciation expense			330
Insurance expense			550
General and administrative expense			2,700
Total operating expenses									7,880
Income before income taxes									3,620
Income tax expense									(1,448	)
Net income								$	2,172
Balance Sheet Information ($ in thousands)	Dec. 31,2021						Dec. 31, 2020
Assets:
Cash		$	480					$	290
Accounts receivable			795						920
Inventory			775						690
Prepaid insurance			140						65
Equipment			3,000						2,250
Less: Accumulated depreciation			(1,020	)					(690	)
Total assets		$	4,170					$	3,525
Liabilities and Shareholders' Equity:
Accounts payable		$	345					$	450
Accrued liabilities (for general & administrative expense)			345						490
Income taxes payable			260						240
Notes payable (due 12/31/2022)			1,120						800
Common stock			1,080						890
Retained earnings			1,020						655
Total liabilities and shareholders' equity		$	4,170					$	3,525

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 minus sign.)