Question: begin { tabular } { | l | l | l | } hline multicolumn { 3 } { | c |

\begin{tabular}{|l|l|l|}
\hline \multicolumn{3}{|c|}{SANTANA INDUSTRIES}\\
\hline \multicolumn{3}{|c|}{Statement of Cash Flows}\\
\hline \multicolumn{3}{|c|}{For the Year Ended December 31,2024}\\
\hline \multicolumn{3}{|c|}{(\(\$ \) in thousands)}\\
\hline Cash flows from operating activities: & & \\
\hline Net income & \$ 4,720 & \\
\hline Adjustments for noncash effects: & & \\
\hline Depreciation expense & 2,400 & \\
\hline Changes in operating assets and liabilities: & & \\
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\hline Net cash flows from operating activities & & \$ 7,120\\
\hline Cash flows from investing activities: & & \\
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\hline Net cash flows from investing activities & & 0\\
\hline Cash flows from financing activities: & & \\
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\hline Net cash flows from financing activities & & 0\\
\hline Net increase in cash & & 7,120\\
\hline Cash, January 1 & & \\
\hline Cash, December 31 & & \$ 7,120\\
\hline
\end{tabular}
\ begin { tabular } { | l | l | l | } \ hline \

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