Presented below is the 2024 income statement and comparative balance sheet information for Tiger Enterprises.

TIGER ENTERPRISES
Income Statement
For the Year Ended December 31, 2024
($ in thousands)
Sales revenue		$ 7,180
Operating expenses:
Cost of goods sold	$ 3,390
Depreciation expense	270
Insurance expense	130
General and administrative expense	1,830
Total operating expenses		5,620
Income before income taxes		1,560
Income tax expense		(630)
Net income		$ 930
Balance Sheet Information ($ in thousands)	December 31, 2024	December 31, 2023
Assets:
Cash	$ 330	$ 230
Accounts receivable	780	860
Inventory	670	630
Prepaid insurance	65	35
Equipment	2,250	1,950
Less: Accumulated depreciation	(900)	(630)
Total assets	$ 3,195	$ 3,075
Liabilities and Shareholders' Equity:
Accounts payable	$ 330	$ 390
Accrued liabilities (for general & administrative expense)	330	430
Income taxes payable	230	180
Notes payable (due 12/31/2025)	830	630
Common stock	930	830
Retained earnings	545	615
Total liabilities and shareholders' equity	$ 3,195	$ 3,075

Required:

Prepare the cash flows from operating activities section of Tiger's 2024 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.

Note: Amounts to be deducted should be indicated with a minus sign. Enter your answers in thousands.