The information needed to prepare the Cash Flow from Operating Activities section of Pop Corporation’s consolidated statement of cash flows is included in the following list (in thousands):

Cash received from customers                             $1,290
Cash paid to suppliers                                               730
Cash paid to employees                                             108
Cash paid for other operating items                           94
Cash paid for interest expense                                    48
Cash proceeds from sale of land                               240
Noncontrolling interest dividends                               40
Dividends received from equity investees                   28

REQUIRED: Prepare the Cash Flows from Operating Activities section of Pop’s consolidated statement of cash flows under the direct method.