The following table shows the financial information of Wal-mart Stores. Period Ending 1/31/2017 1/31/2016 1/31/2015 14,694,000 Net Income 13,643,000 16,363,000 Total Cash Flow From 31,530,000 27,389,000 28,564,000 Operating Activities Total Cash Flows From Investing -10,675,000 -13,987,000 -11,125,000 Activities Total Cash Flows From Financing -15,071,000 -18,929,000 -16,122,000 Activities 1. What is the free cash flows for the period ending on 1/31/2017? Please discuss for what performance measure (net income vs. free cash flows) is better to evaluate the performance of this firm over time 2. Please calculate the total amount of accruals each year, and indicate if it is a positive (increases earnings) or negative (decreases earnings) one. 3. Please discuss for the earning quality of this firm by comparing the accruals over time