Presented below is the 2013 Income Statement and comparative balance sheet for Tiger Corporation
				Tiger Corporation
				Income Statement
				For the year ended 31 December 2013
	$ in thousands
		Sales revenue					$7,000
		Operating expenses
		Cost of Goods Sold				$3,360
		Depreciation				240
		Insurance				100
		Adminstrative and other				1800
		Total Operating expenses					$5,500
		Income before income tax					$1,500
		Income tax expense					600
		Net Income					$900
	Balance Sheet Information $ in thousands
	Assets				Dec 31 2013		Dec 31 '2012
	Cash				$300		$200
	Accounts receivable				850		830
	Inventory				540		600
	Prepaid insurance				50		20
	Plant and Equipment				2,100		1,800
	Less accum deprecation				-840		-600
	Total Assets				3,000		2,850
	Liabilities and Shareholders Equity
	Accounts payable				200		360
	Payables for admin and other expenses				300		400
	Income ta xes Payable				200		150
	Note payable due Dec 31 2014				900		600
	Common Stock				900		800
	Retained Earnings				500		540
	Total Liabilities and shareholders equity				3,000		2,850
	Required
	Prepare Cash Flow Statement using indirect method to present cash flow from operating activities
	Note- you will need to calculate the dividend payments

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