Im trying to double check my work, keep in mind this is using the direct method to figure out the operating section only of a cash flow

Problem 9: Cash Flow (10 points) The chief accountant for Julius Co. provides you with the company's most recent income statement and comparative balance sheets below. The accountant has asked for your help in preparing part of the company's 2021 statement of cash flows. 2021 Income Statement (S in thousands) Sales revenue Depreciation expense Selling & administrative expense Income before taxes Income tax expense Net income $5,000 280 73,720 -4,000 total exp. >1,000 300 $700 Balance Sheet (all S in thousands) Cash Accounts receivable Property, plant & equipment Less: Accumulated depreciation 12/31/2021 $800 450 1.900 (800) $2.350 12/31/2020 $750 365 1,450 (520) $2,045 Acerued liabilities for selling & administration expense 300 325 Income taxes payable 180 130 Common stock 700 700 Retained earnings 1,170 890 $2.350 $2,045 Required: In the space below, provide only the Operating section of the Cash Flow Statement using the direct method. Show all work for each figure for any credit