Presented below is the 2018 income statement and comparative balance sheet information for Tiger Enterprises.

TIGER ENTERPRISES
Income Statement
For the Year Ended December 31, 2018
($ in thousands)
Sales revenue								$	7,480
Operating expenses:
Cost of goods sold		$	3,440
Depreciation			320
Insurance			180
Administrative and other			1,880
Total operating expenses									5,820
Income before income taxes									1,660
Income tax expense									680
Net income								$	980
Balance Sheet Information ($ in thousands)	Dec. 31,2018						Dec. 31, 2017
Assets:
Cash		$	380					$	280
Accounts receivable			830						910
Inventory			720						680
Prepaid insurance			90						60
Plant and equipment			2,500						2,200
Less: Accumulated depreciation			(1,000	)					(680	)
Total assets		$	3,520					$	3,450
Liabilities and Shareholders' Equity:
Accounts payable		$	380					$	440
Payables for administrative and other expenses			380						480
Income taxes payable			280						230
Note payable (due 12/31/2019)			880						680
Common stock			980						880
Retained earnings			620						740
Total liabilities and shareholders' equity		$	3,520					$	3,450

Required: Prepare the cash flows from operating activities section of Tiger's 2018 statement of cash flows using the direct method. Assume that all purchases and sales of inventory are on account, and that there are no anticipated bad debts for accounts receivable. (Hint: Use T-accounts for the pertinent items to isolate the information needed for the statement.) (Amounts to be deducted should be indicated with a minus sign. Enter your answers in thousands.)