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								$	7,420
Operating expenses:
Cost of goods sold		$	3,430
Depreciation expense			310
Insurance expense			170
General and administrative expense			1,870
Total operating expenses									5,780
Income before income taxes									1,640
Income tax expense									(670	)
Net income								$	970
Balance Sheet Information ($ in thousands)	Dec. 31,2021						Dec. 31, 2020
Assets:
Cash		$	370					$	270
Accounts receivable			820						900
Inventory			710						670
Prepaid insurance			85						55
Equipment			2,450						2,150
Less: Accumulated depreciation			(980	)					(670	)
Total assets		$	3,455					$	3,375
Liabilities and Shareholders' Equity:
Accounts payable		$	370					$	430
Accrued liabilities (for general & administrative expense)			370						470
Income taxes payable			270						220
Notes payable (due 12/31/2022)			870						670
Common stock			970						870
Retained earnings			605						715
Total liabilities and shareholders' equity		$	3,455					$	3,375

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.)