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 CHAPTER 3 Understanding Financial Statements and Cash Flows Abrahams Manufacturing Company Income Statement for the Year Ended Dec. 31, 2018 Additional Information 1. The only entry in the accumulated depreciation account is for 2018 depreciation. 2. The firm paid $22,000 in common stock dividends during 2018. 3-14. (Working with a statement of cash flows) Prepare a statement of cash flows from the following scrambled list of items. 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 CHAPTER 3 Understanding Financial Statements and Cash Flows Abrahams Manufacturing Company Income Statement for the Year Ended Dec. 31, 2018 Additional Information 1. The only entry in the accumulated depreciation account is for 2018 depreciation. 2. The firm paid $22,000 in common stock dividends during 2018. 3-14. (Working with a statement of cash flows) Prepare a statement of cash flows from the following scrambled list of items