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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 $ 85,000 68.000 153,000 70,000 $90,000 63.000 153,000 Accounts payable Accrued liabilities Total current debt Mortgage payable Preferred stock Common stock Retained earnings Total debt and equity 205,000 45,000 $473.000 120,000 205,000 47.000 $525.000 3A-3. (Computing free cash flows and financing cash flows) In Study Problem 3-12, you were asked to prepare a statement of cash flows for Abrahams Manufacturing Company. Use the information given in the problem to compute the firm's free cash flows and the financing cash flows, and interpret your results