Selected data derived from the income statement and balance sheet of Jones Soda Co. for a recent year are as follows:

Income statement data (in thousands):

Net earnings (loss) ...............$(6,106)

Losses on inventory write-down and fixed assets.... 379

Depreciation expense.............. 799

Stock-based compensation expense (noncash)..... 830

Balance sheet data (in thousands):

Increase in accounts receivable ........... 278

Decrease in inventory .............. 1,252

Decrease in prepaid expenses ............ 131

Decrease in accounts payable ............. 472

a. Prepare the Cash Flows from Operating Activities section of the statement of cash flows, using the indirect method for Jones Soda Co.

b. Interpret your results in part (a)