Please calculate the total amount of accruals each year, and indicate if it is a positive (increases earnings) or negative (decreases earnings) one.

1/31/2017= -17,887,000

1/31/2016 = -12,695,000

1/31/2015= -12,201,000

Please discuss for the earning quality of this firm by comparing the accruals over time? (This is the question I need help with)

The following table shows the financial information of Wal-mart Stores. Period Ending 1/31/2015 1/31/2017 1/31/2016 13,643,000 Net Income 14,694,000 16,363,000 Total Cash Flow From Operating 31,530,000 27,389,000 28,564,000 Activities Total Cash Flows From 13,987,000 10,675,000 11,125,000 Investing Activities Total Cash Flows From 18,929,000 16,122,000 -15,071,000 Financing Activities The following table shows the financial information of Wal-mart Stores. Period Ending 1/31/2015 1/31/2017 1/31/2016 13,643,000 Net Income 14,694,000 16,363,000 Total Cash Flow From Operating 31,530,000 27,389,000 28,564,000 Activities Total Cash Flows From 13,987,000 10,675,000 11,125,000 Investing Activities Total Cash Flows From 18,929,000 16,122,000 -15,071,000 Financing Activities