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Presented below are the 2016 income statement and comparative balance sheets for Santana Industries. SANTANA INDUSTRIES Income Statement For the Year Ended December 31, 2016 ($ in thousands) Sales revenue $ 14,650 Service revenue 3,800 Total revenue $ 18,450 Operating expenses: Cost of goods sold 7,400 Selling 2,600 General and administrative 1,700 Total operating expenses 11,700 Operating income 6,750 Interest expense 220 Income before income taxes 6,530 Income tax expense 2,700 Net income $ 3,830 Dec. 31, Dec. 31, Balance Sheet Information ($ in thousands) 2016 2015 Assets: Cash $ 7,550 $ 2,380 Accounts receivable 2,900 2,400 Inventory 4,400 3,200 Prepaid rent 170 340 Plant and equipment 14,900 12,400 Less: Accumulated depreciation (5,300) (4,700) Total assets $ 24,620 $ 16,020 Liabilities and Shareholders' Equity: Accounts payable $ 1,800 $ 1,300 Interest payable 120 Deferred service revenue 840 620 Income taxes payable 570 840 Loan payable (due 12/31/2015) 5,400 0 Common stock 10,200 10,200 Retained earnings 5,690 3,060 Total liabilities and shareholders' equity $ 24,620 $ 16,020 Additional information for the 2016 fiscal year ($ in thousands): 1. Cash dividends of $1,200 were declared and paid. 2. Equipment costing $4,400 was purchased with cash. 3. Equipment with a book value of $700 (cost of $1,900 less accumulated depreciation of $1,200) was sold for $700. 4. Depreciation of $1,800 is included in operating expenses. Required:' Prepare Santana Industries' 2016 statement of cash flows, using the indirect method to present cash flows from operating activities