pls help

Windsor Corporation had the following 2017 income statement. Sales revenue Cost of goods sold Gross profit Operating expenses (includes depreciation of $23,000) Net income $180,000 115,000 5, 54,000 $11,000 The following accounts increased during 2017: Accounts Receivable $13,000, Inventory $10,000, Accounts Payable $14,000. Prepare the cash flows from operating activities section of Windsors 2017 statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g (15,000).)