Selected accounts from the SFP of Iraj Ltd. at 31 December 20X5 and 20X4 are presented below, in thousands. Iraj reported earnings of $800 in 20X5, and depreciation expense was $195. Bonds of $150 par value were issued during the period for $95 and a discount of $55 was originally recorded.

As at 31 December	20X5				20X4
Accounts receivable	$	459			$	640
Inventory		379				266
Accounts payable		234				291
Interest payable		39				17
Deferred income tax liability		174				140
Bonds payable		460				310
Discount on bonds payable		(69	)			(28	)

Required: 1. Prepare the operating activities section of the SCF, using the indirect approach and the two-step presentation method. (List any deduction in cash and cash outflows as negative amounts. Assume that dividends paid are financing activities, and assume that interest paid and received, and dividends received, are operating transactions. Enter your answers in thousands.)

2. Calculate cash paid for interest and income tax, assuming that interest expense is $141 and income tax expense is $182. (Enter your answers in thousands.)