In a cash-flow statement, the cash inflows and outflows related to the company's operations, investments, and financing activities are shown. Out of the options provided:
- Rent: This is typically an operating expense and would be shown in the cash-flow statement as cash outflow.
- Utilities: Similar to rent, utilities are an operating expense and would be shown as cash outflow.
- Sales: This represents cash inflow from operations and would be shown in the cash-flow statement.
However, assets refer to the resources owned by the company and are not directly shown in the cash-flow statement. Instead, changes in assets might be reflected in the cash flow from operations section through adjustments for changes in working capital.
Therefore, the correct answer is assets.