please make a statement of cash flows with cash flows from operating activities, investing activities and financing activities. Thanks

3-13. (Working with a statement Of cash flows) Prepare a statement of cash flows for Abrahams Manufacturing Company for the year ended January 31, 2018. Interpret your results. Abrahams Manufacturing Company Balance Sheet for Jan. 31, 2017 and Jan. 31 , 2018 Cash Accounts receivable Inventory Prepaid expenses Total current assets Gross plant and equipment Accumulated depreciation Total assets Accounts payable Accrued liabilities Total current debt Mortgage payable Preferred stock Common stock Retained earnings Total debt and equity 2017 $89,000 64,000 112,000 10 ooo 275,000 238.000 (40,000) $85,000 68 ooo 153,000 70,000 205,000 45,000 2018 $100,000 70,000 100,000 10000 280,000 311,000 (66,000) $90,000 63 ooo 153,000 120,000 205,000 41,000 $525 000