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								$	15,000
Operating expenses:
Cost of goods sold		$	5,000
Depreciation expense			400
Insurance expense			900
General and administrative expense			3,400
Total operating expenses									9,700
Income before income taxes									5,300
Income tax expense									(2,120	)
Net income								$	3,180
Balance Sheet Information ($ in thousands)	Dec. 31,2021						Dec. 31, 2020
Assets:
Cash		$	620					$	360
Accounts receivable			830						990
Inventory			810						760
Prepaid insurance			130						35
Equipment			3,200						2,600
Less: Accumulated depreciation			(1,160	)					(760	)
Total assets		$	4,430					$	3,985
Liabilities and Shareholders' Equity:
Accounts payable		$	380					$	520
Accrued liabilities (for general & administrative expense)			380						560
Income taxes payable			360						310
Notes payable (due 12/31/2022)			1,380						950
Common stock			1,100						960
Retained earnings			830						685
Total liabilities and shareholders' equity		$	4,430					$	3,985

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.)