Can you please explain how to get the answer stated below?
Avatar Company uses the indirect method to prepare the statement of cash flows. Please refer to the following income statement:
Sales Revenue $240,000
Interest Revenue 1,000
Gain on sale of plant assets 4,000
Total revenues and gains $245,000
Cost of goods sold 110,000
Salary expense 45,000
Depreciation expense 12,000
Other operating expenses 23,000
Interest expense 1,000
Income tax expense 5,000
Total expenses $196,000
Net income (loss) $49,000

Other information provided:
Current assets other than cash increase by $24,000.
Current liabilities decrease by $1,000.
Answer: $32,000 positive

49,000+12,000-4000-24,000-1,000 = 32,000

That's the figures you need and it's now over to you to see if you understand where they come from and why they're + or -, or maybe you'll just take the solution and run.