please make indirect cash flow statements using the balance sheet and Income statement provided. thanks!

January 31, 1993 January 31, 1994 January 31, 1995 ASSETS DM 136 DM 104 DM 80 Cash Accounts Receivable, Net Inventory 2,447 2,833 2,798 2,916 2,908 2,916 Total Current Assets DM 5,499 DM 5,845 DM 5,794 Land DM 567 DM 567 DM 567 2,167 2,188 2,518 304 463 631 1,863 1,887 Buildings, Fixtures, and Equipment Less: Reserve for Depreciation Net Buildings, Fixtures, and Equipment Investments Due from Stockholders Deferred Charges 1,725 104 104 104 344 463 64 32 32 Total Assets DM 8,097 DM 8,617 DM 8,847 LIABILITIES AND NET WORTH DM 1,382 DM 1,390 DM 1,478 128 112 128 Accounts Payable Notes Payable - Employees Estimated Federal Income Tax Current Maturities on Long-term Debt Miscellaneous Accruals 104 248 575 352 586 660 329 Total Current Liabilities DM 2,432 DM 2,753 DM 2,287 DM 871 DM DM 1,438 3,595 3,611 Notes Payable - Bank1 Mortgage Loan Capital Stock Earned Surplus 1,398 4,202 1,063 (103) 879 879 304 (48) Total Liabilities and Net Worth DM 8,097 DM 8,617 DM 8,847 Exhibit 4 Haefren Baum GmbH Income Statements (DM in thousands) January 31, 1993 January 31, 1994 January 31, 1995 DM DM Sales Less Returns and Allowances DM 18,647 1,678 15,179 1,782 14,397 1,166 Net Sales 16,969 13,397 13,231 Cost of Goods Sold 10,322 8,189 8,237 6,647 Gross Profit Less Operating Expenses 5,208 4,937 4,994 4,778 5,704 943 271 216 Operating Profit Other Income 639 104 136 Net After Other Income 1,582 375 352 Other Deductions 383 391 407 Net Profit (Loss) Before Tax DM 1,199 DM (16) DM (55) Dividends Paid 336 336 0