I need help on this question. Can someone explain how to solve for this

EX 12 #9 : OPERATING ACTIVITIES SECTION : ( 3 pts ) PREPARE THE OPERATING ACTIVITIES SECTION OF THE STATEMENT OF CASH FLOWS - INDIRECT METHOD : Wilson Company prepared the tabulation below at December 31 , 2017 Instructions : show how each item should be reported in the statement of cash flows . Use parentheses for deductions Net Income $310 , 000 Adjustments to reconcile net income to net cash provided by operating activities included the following transactions Depreciation expense , $45, 000 Increase in accounts receivable , $55000 Decrease in inventory , $12 000 Increase in accounts payable , 56 ,000 Increase in prepaid expenses , $4 ,000 Decrease in income taxes payable , $3 , 500 Gain on sale of land , $7 , 500 Net cash provided ( used ) by operating activities