3-12. (Working with a statement of cash flows) Prepare a statement of cash flows for Abrahams Manufacturing Company for the year ended December 31, 2015. Interpret your results. Abrahams Manufacturing Company Balance Sheet for 12/31/2014 and 12/31/2015 2014 2015 Cash $ 89,000 $100,000 Accounts receivable 64,000 70,000 Inventory 112,000 100,000 Prepaid expenses 10.000 10,000 Total current assets 275,000 280,000 Gross plant and equipment 238,000 311,000 Accumulated depreciation (40.000) (66,000) Total assets $473.000 $525,000 Accounts payable $ 85,000 $90,000 Accrued liabilities 68,000 63,000 Total current debt 153,000 153,000 Mortgage payable 70,000 Preferred stock 120,000 Common stock 205,000 205,000 Retained earnings 45,000 47,000 Total debt and equity $473,000 $525.000