Selected accounts from the SFP of Iraj Ltd. at 31 December 20X5 and 20X4 are presented below, in thousands. Iraj reported earnings of $910 in 20X5, and depreciation expense was $165. 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	$299	$400
Inventory	348	270
Accounts payable	240	295
Interest payable	43	19
Deferred income tax liability	198	160
Bonds payable	470	320
Discount on bonds payable	(73)	(34)

The SCI for Iraj Ltd. follows:

Statement of Comprehensive Income, for the Year Ended 31 December, 20X5 (in thousands):

Sales		$4,250
Cost of goods sold		1,100
Gross Profit		3,150
Depreciation Expense	$165
Selling and administrative expenses	490
Interest Expense	145	800
Earnings before tax		2,350
Income tax expense		184
Earnings and comprehensive income		$2,166

Required: Using the SCI and the facts provided regarding SFP, prepare the operating section of the SCF. Cash paid for interest is included in the financing activities sections. (List any deduction in cash and cash outflows as negative amounts. Enter your answers in thousands.)

Iraj Limited Statement of Cash Flows For the Year Ended 31 December 20X5 Operating activities Cash from operating activities