Accounting Question----Accounting expert only Please!

Cash Flows"  Please respond to the following:

E12-4 The current sections of Sunn Inc.'s balance sheets at December 31, 2016 and 2017, are presented here. Sunn's net income for 2017 was $153,000. Depreciation expense was $27,000.

Instructions

Prepare the net cash provided by operating activities section of the company's statement of cash flows for the year ended December 31, 2017, using the indirect method. Suggest a meaning for this number. 

Prepare statement of cash flows—indirect method.

Check Figure for E12-4     Net cash provided $191,000.