Presented below is the 2021 income statement and comparative balance sheet information for Tiger Enterprises.

TIGER ENTERPRISESIncome StatementFor the Year Ended December 31, 2021($ in thousands)Sales revenue $8,140 Operating expenses: Cost of goods sold $3,550 Depreciation expense 430 Insurance expense 290 General and administrative expense 1,990 Total operating expenses 6,260 Income before income taxes 1,880 Income tax expense (790) Net income $1,090 Balance Sheet Information ($ in thousands)Dec. 31,2021 Dec. 31, 2020Assets: Cash $490 $390 Accounts receivable 940 1,020 Inventory 830 790 Prepaid insurance 145 115 Equipment 3,050 2,750 Less: Accumulated depreciation (1,220) (790) Total assets $4,235 $4,275 Liabilities and Shareholders' Equity: Accounts payable $490 $550 Accrued liabilities (for general & administrative expense) 490 590 Income taxes payable 390 340 Notes payable (due 12/31/2022) 990 790 Common stock 1,090 990 Retained earnings 785 1,015 Total liabilities and shareholders' equity $4,235 $4,275

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)