Lock & Key Inc. began operations on January 1, 2016. Its post-closing trial balance at December 31, 2016 and 2017, is shown below along with some other information.

Lock & Key Inc.
Income Statement
For Year Ended December 31, 2017
(000s)
Revenues:
Sales				$	3,360
Cost of goods sold					2,760
Gross Profit					600
Expenses:
Other expenses	$	600
Depreciation expense		240
Total expenses					840
Loss				$	240

Lock & Key Inc.
Post-Closing Trial Balance
(000s)
	December 31
Account	2017			2016
Cash	$	2,760		$	1,320
Receivables		2,150			1,500
Merchandise inventory		2,100			2,430
Property, plant and equipment		3,780			4,020
Accumulated depreciation		1,500			1,440
Accounts payable		1,500			1,140
Accrued liabilities		240			360
Bonds payable		2,210			2,400
Common shares		3,144			1,410
Retained earnings		2,196			2,520

Other information regarding Lock & Key Inc. and its activities during 2017: 1. Assume all accounts have normal balances. 2. Cash dividends were declared and paid during the year. 3. Equipment was sold for cash equal to its book value.

Required: Using the information provided, prepare a statement of cash flows (applying the indirect method) for the year ended December 31, 2017. ((List any deduction in cash and cash outflows and loss as negative amounts. Enter amounts in thousands, not in dollar.)

	LOCK & KEY INC. Statement of Cash Flows For Year Ended December 31, 2017 (000s) Cash flows from operating activities: Adjustments to reconcile profit to net cash inflows from operating activities: $0 Cash flows from investing activities: 0 Cash flows from financing activities: 0 $0