The chief accountant for Julius Co. provides you with the company's most recent income statement and comparative balance sheets below. The accountant has asked for your help in preparing part of the company's 2021 statement of cash flows. 2821 Income Statement ($ in thousands) Sales revenue Depreciation expense Selling & administrative expense Income before taxes Income tax expense Net income $5,390 410 3,850 4,260 1,130 339 $ 791 Balance Sheet (all $ in thousands) Cash Accounts receivable Property, plant & equipment Less: Accumulated depreciation Accrued liabilities for selling & administration expense Income taxes payable Common stock Retained earnings 12/31/21 $ 794 444 2,550 (900) 12/31/20 $ 747 362 1,435 (490) $ 2,888 $2,054 297 319 174 127 670 670 1,747 $2,888 938 $2,054 Required: Determine the cash flow from operating activities for Julius Co., using the direct method. (Enter your answers in thousands of dollars.) Cash flows from operating activities