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[The following information applies to the questions displayed below.] Portions of the financial statements for Parnell Company are provided below.

PARNELL COMPANY
Income Statement
For the Year Ended December 31, 2021
($ in thousands)
Revenues and gains:
Sales	$	830
Gain on sale of building		11		$	841
Expenses and loss:
Cost of goods sold	$	315
Salaries		123
Insurance		43
Depreciation		126
Interest expense		53
Loss on sale of equipment		13			673
Income before tax					168
Income tax expense					84
Net income				$	84

PARNELL COMPANY
Selected Accounts from Comparative Balance Sheets
December 31, 2021 and 2020
($ in thousands)
	Year
		2021			2020		Change
Cash	$	140		$	97		$	43
Accounts receivable		330			213			117
Inventory		318			431			(113	)
Prepaid insurance		63			94			(31	)
Accounts payable		216			114			102
Salaries payable		108			90			18
Deferred tax liability		66			55			11
Bond discount		187			206			(19	)

Required: 2. Prepare the cash flows from operating activities section of the statement of cash flows for Parnell Company using the indirect method. (Enter your answers in thousands (i.e., 10,000 should be entered as 10). Amounts to be deducted should be indicated with a minus sign.)