Can you also write explanation (detailed w formulas or how to calculate) please? Thanks a lot

Question 1 The current sections of Pas d'Ours Hotel balance sheets at December 31, 2016 and 2017. The hotel's net income for 2017 was $193,000. Credit card receivables Accounts receivable Inventory Prepaid expenses Accrued expenses payable Accounts payable Income Tax Payables 2016 $117,000 120,000 189,000 29,000 17,000 43,000 46,000 2017 $.99.000 93,000 .176.000 29,000 26,000 44,000 50,000 Instructions Prepare the cash flow statement of operating activities for the end of the year 2017 $193,000 Net income Credit card receivables Accounts receivable Inventory Prepaid expenses Accrued expenses payable Accounts payable Income Tax Payable Total Net Cash Flow Adjustments Net Cash Flow from operating activities (Net Income +/- Adjustments) $ $ $ $ $ $ $ $ $