Presented below is the 2021 income statement and comparative balance sheet information for Tiger Enterprises.

TIGER ENTERPRISES
Income Statement
For the Year Ended December 31, 2021
($ in thousands)
Sales revenue								$	14,000
Operating expenses:
Cost of goods sold		$	4,800
Depreciation expense			380
Insurance expense			800
General and administrative expense			3,200
Total operating expenses									9,180
Income before income taxes									4,820
Income tax expense									(1,928	)
Net income								$	2,892
Balance Sheet Information ($ in thousands)	Dec. 31,2021						Dec. 31, 2020
Assets:
Cash		$	580					$	340
Accounts receivable			820						970
Inventory			780						740
Prepaid insurance			110						25
Equipment			3,000						2,500
Less: Accumulated depreciation			(1,120	)					(740	)
Total assets		$	4,170					$	3,835
Liabilities and Shareholders' Equity:
Accounts payable		$	370					$	500
Accrued liabilities (for general & administrative expense)			370						540
Income taxes payable			350						290
Notes payable (due 12/31/2022)			1,260						850
Common stock			1,060						940
Retained earnings			760						715
Total liabilities and shareholders' equity		$	4,170					$	3,835

Required: Prepare Tigers statement of cash flows, using the indirect method to present cash flows from operating activities. (Hint: You will have to calculate dividend payments). (Enter your answers in thousands. Amounts to be deducted should be indicated with a minus sign.)