The accountant for Pil Corporation collected the following information that he thought might be useful in the preparation of the company's consolidated statement of cash flows (in thousands):

Cash paid for purchase of equipment .................................... $ 540

Cash paid for other expenses ................................................ 900

Cash paid to suppliers ...................................................... 1,260

Cash received from customers ............................................ 3,200

Cash received from sale of land .......................................... 1,000

Cash received from treasury stock sold .................................... 800

Dividends from equity investees ............................................. 80

Dividends paid to noncontrolling stockholders ............................. 40

Dividends paid to Pil's stockholders ....................................... 100

Gain on sale of land ........................................................... 400

Income from equity investees ................................................ 160

Interest received from short-term loan ....................................... 10

Noncontrolling interest share .................................................. 90

REQUIRED

Prepare the Cash Flows from Operating Activities section of the consolidated statement of cash flows for Pil Corporation and Subsidiaries using the direct method of presentation.