The financial statements of Simon Company include the following items $($amounts in thousands$)$:

Required:

a$.$ Calculate the net cash flow provided by operations for Simon Company for the year ended December $31,2023.$

Note: Enter your answer$-$in thousands. $($i$.$e$.,20,000$ should be entered as $20)$

b$.$ Net income and cash flows provided by operations may differ because of the timing of cash receipts and payments versus the timing of recognition on the income statement.

a$.$ Net cash provided $($used$)$ by operating activities

b$.$ Net income and cash flows provided by operations differ