Avatar Company Uses the Indirect Method to Prepare the Cash

Avatar Company uses the indirect method to prepare the cash flow statement.Please refer to the following section of the comparative balance sheet:
$\begin{array}{|l|r|r|r|}\hline & {2017} &{2016} &{\text { Increase/decrease }} \\\hline \text { Cash } & \$ 33000 & \$ 18000 & \$ 15000 \\\hline \text { Accounts receivable } & 22000 & 35000 & (13000) \\\hline \text { Inventory } & 170000 & 115000 & 55000 \\\hline \text { Total assets } & \$ 225000 & \$ 168000 & \$ 57000 \\\hline\end{array}$ The change in accounts receivable will be shown as a positive cash flow in the adjustments to Profit.