The following information was taken from the records of Adams, Inc..

$20162017$

ASSETS:

Cash $ $25,000$ $ $43,000$

Accounts Receivable $120,500115,000$

Prepaid Rent $3,0004,000$

Accounts Payable $89,00095,000$

Utilities Payable $8,0006,500$

Income Statement

For the Year ended December $31,2017$

REvenue $ $160,000$

Expenses:

Operating Expenses $ $123,000$

Utilities Expenses $12,000$

Rent Expense $16,000(151,000$

Net Income $ $9,000$

REQUIRED: Prepare the Operating Activities section of the cash flow statement under the indirect method.