U Portions of the financial statements for Clear Transmissions Company are provided below. CLEAR TRANSMISSIONS COMPANY Income Statement For the Year Ended December 31, 2021 ($ in thousands ) Sales $1,860 Cost of yoods sold 744 Gross margin 1.116 Salaries expense $328 Depreciation expense 225 Amortization expense 28 Interest expense 76 Loss on sale of cash equivalente 15 572 Income before taxes 444 Income tax expense 222 Het Income $ 222 CLEAR TRANSMISSIONS COMPANY Selected Accounts from Comparative Balance sheets December 31, 2021 and 2020 (5 in thousands) Year 2021 2020 Change Cash 5120 S118 52 Accounts receivable 249 259 (10) Inventory 449 468 (19) Accounts payable 185 170 15 Salarien payable 92 104 (12) Interest payable 52 38 Income tax payable 42 20 14 Required: Prepare the cash flows from operating activities section of the statement of cash flows for Clear Transmissions Company using the direct method (Enter your answers in thousands (le, 5,000 should be entered as 5). Amounts to be deducted should be indicated with a minus sign.) Required: Prepare the cash flows from operating activities section of the statement of cash flows for Clear Transmissions Company using the direct method (Enter your answers in thousands (ie, 5,000 should be entered as 5). Amounts to be deducted should be indicated with a minus sign.) Cash Flows from Operating Activities Net cash flows from operating activities