how to create a cash flow analysis for the year $1995?$ Using the information given.

Exhibit $3$

Cash Flow Analysis of Helping Hand: $1993-1995($$$000$s$)$

Net Income

Depreciation

Cash flow operations

Change adjusted working capital

Capital Spending

Dividends

Cash flow

Accounts Receivable

Inventory

Accounts Payable

Accruals

Adjusted working capital Change adjusted working capital

$\backslash$table$[[0,0,0],[0,0,0]]$

Total liabilities and equityRetained earningsS$6,256\mathrm{.}53224\mathrm{.}2$$$6489.,2$Common stock$3,545\mathrm{.}5$$$7471\mathrm{.}7$Term loansCurrent liabilities$543\mathrm{.}03,969\mathrm{.}0543\mathrm{.}0633\mathrm{.}5950\mathrm{.}3582\mathrm{.}2561\mathrm{.}6$Calculated as $($Receivables$/($Sales$/360)]1\mathrm{.}25$ percent had a current ratio above $3\mathrm{.}1.$ By implication, $50$ percent of these ratios fell between $1\mathrm{.}5$ and $3\mathrm{.}1.$cutoff for the top $25$ percent. For example, $25$ percent of the industry firms had a current ratio below $1\mathrm{.}5,$ andbThe left or lower number shows the cutoff for the bottom $25$ percent. The right or higher number shows theAccruals$1,855\mathrm{.}81818\mathrm{.}5832\mathrm{.}6$L$\mathrm{.}990\mathrm{.}8$Accounts payable$767\mathrm{.}6$ratio above $2\mathrm{.}1$ and half had a current ratio below $2\mathrm{.}1.$aThe median is the middle value of the industry statistic. For example, half the industry firms had a current$958\mathrm{.}0$Liabilities and EquityShort$-$term bank loans$6974743\mathrm{.}2$$$325\mathrm{.}8652\mathrm{.}7$$$307\mathrm{.}7$Net profit margin$1\mathrm{.}70\mathrm{.}7/2\mathrm{.}6$$$380\mathrm{.}13\mathrm{.}0$Total assetsNet fixed assets$1\mathrm{.}7/3\mathrm{.}6$S$6,256\mathrm{.}5$S$6\mathrm{.}489\mathrm{.}25\mathrm{.}10\mathrm{.}7/73694\mathrm{.}0$$$7471\mathrm{.}7$assets$705\mathrm{.}911\mathrm{.}9725\mathrm{.}81\mathrm{.}7/18\mathrm{.}25,5625$Total asset turnoverReturn on equity $(\%)$Return on total assets $(\%)$Inventory turnover $($CGS$)$Average collection periodInventory$5,783\mathrm{.}32\mathrm{.}91\mathrm{.}8/3\mathrm{.}94649\mathrm{.}06,745\mathrm{.}94,875\mathrm{.}7$Accounts receivable$1810/345518\mathrm{.}5$S$624\mathrm{.}5289\mathrm{.}0$Times interest earned$2\mathrm{.}6$AssetsCash$1\mathrm{.}1/5\mathrm{.}5387\mathrm{.}9766\mathrm{.}0$Debt $(\%)57$S$519\mathrm{.}738/74$$$461\mathrm{.}4$QuickCurrent$2\mathrm{.}10\mathrm{.}3/1\mathrm{.}015/3\mathrm{.}1199319941995$MedianLower$/$UpperHelping Hands Balance Sheets: $1993--1995($$$000$s$)$EXHIBIT $2$Selected Ratios for Hardware Storesa: $1993-1995$EXHIBIT $4$Net incomeS$413\mathrm{.}4$Taxes$$321\mathrm{.}3$S$423\mathrm{.}5275\mathrm{.}6$Earnings befone taxes$214\mathrm{.}2282\mathrm{.}4$$$203\mathrm{.}7$S$344\mathrm{.}8689\mathrm{.}1$Change adjusted working capitalAdjusted working capital$535\mathrm{.}6705\mathrm{.}9$Interest$3,204\mathrm{.}43,408\mathrm{.}13,752\mathrm{.}9108\mathrm{.}8105\mathrm{.}7107\mathrm{.}0-$AccrualsEarning befone interest and taxes $($EBI$)832\mathrm{.}6767\mathrm{.}6797\mathrm{.}8641\mathrm{.}3$Depreciation$812\mathrm{.}9-$Accounts payable$697\mathrm{.}4743\mathrm{.}21388$Operating expeses$141\mathrm{.}2145\mathrm{.}24,649\mathrm{.}0$InventoryAccounts receivable$4,875\mathrm{.}85,932\mathrm{.}65,986\mathrm{.}26\mathrm{.}846\mathrm{.}5$Gross mangin$$289\mathrm{.}1$S$387\mathrm{.}9$Cost of goods sold$6,86936768\mathrm{.}77,804\mathrm{.}5199219931994$Sales$13,946\mathrm{.}8$S$20,816\mathrm{.}114\mathrm{.}383\mathrm{.}7$$$21,152415562\mathrm{.}2$$$23,366\mathrm{.}7$Adjusted Working CapitalCash flow$199319941995-$Dividends$-$Capital spending$$189\mathrm{.}1$Helping Hand's Income Statements: $1993-1995($S$000$s$)($S$35\mathrm{.}3)159\mathrm{.}5153\mathrm{.}0$EXHIBIT $1-$Change

TotalRetained earningsS$6,256\mathrm{.}5$$$6,$A$89\mathrm{.}2$Common stock$3,224\mathrm{.}2$$$7$A$71\mathrm{.}73,545\mathrm{.}5$Term loans$543\mathrm{.}0543\mathrm{.}0$Current$633\mathrm{.}53,969\mathrm{.}0950\mathrm{.}3582\mathrm{.}2$Calculated as $($Receivables$/($Sales$/360)]\mathrm{.}25$ percent had a current ratio above $3\mathrm{.}1.$ By imnplication, $50$ percent of these ratios fell betweern $1\mathrm{.}5$ and $3\mathrm{.}1.$cutoff for the top $25$ percent. For example, $25$ percent of the industry firms had a current ratio below L$\mathrm{.}5,$ andThe left or lower number shows the cutoff for the bottom $25$ percent. The right or higher number shows theAccrualsAccounts payable$1,855\mathrm{.}8561\mathrm{.}61,818\mathrm{.}5832\mathrm{.}61\mathrm{.}990\mathrm{.}8767\mathrm{.}6$ratio above $2\mathrm{.}1$ and half had a current ratio below $2\mathrm{.}1.$aThe median is the middle value of the industry statistic. For example, half the industry firms had a currentLiabilities and EquityShort$-$term bank loans$697$A$958\mathrm{.}0743\mathrm{.}2$S$325\mathrm{.}8652\mathrm{.}7$S$307\mathrm{.}7$Net profit$1\mathrm{.}70\mathrm{.}7/2\mathrm{.}6$s$380\mathrm{.}130$Total assets$1\mathrm{.}7/3\mathrm{.}6$S$6,256\mathrm{.}5$Net fixed assetsS$6,489\mathrm{.}26\mathrm{.}10\mathrm{.}7/7\mathrm{.}3694\mathrm{.}0$$$7471\mathrm{.}7$Total asset turnoverReturn on equity $(\%)$Return on total assets $(\%)$Inventory turnover $($CGS$)$Current assets$11\mathrm{.}91\mathrm{.}7/18\mathrm{.}2705\mathrm{.}95562\mathrm{.}5725\mathrm{.}8$Inventory$5,783\mathrm{.}32\mathrm{.}91\mathrm{.}8/3\mathrm{.}94,649\mathrm{.}06,745\mathrm{.}94,875\mathrm{.}7$Average collection periodAccounts$1810/34$S$624\mathrm{.}5289\mathrm{.}05518\mathrm{.}5$Times interest earned$2\mathrm{.}6$CashAssets$1\mathrm{.}1/5\mathrm{.}5387\mathrm{.}9766\mathrm{.}0$Debt $(\%)57$S$519\mathrm{.}738/74$$$461\mathrm{.}4$QuickCurrent$0\mathrm{.}52\mathrm{.}10\mathrm{.}3/1\mathrm{.}01\mathrm{.}5/3\mathrm{.}1199319941995$MedianLower$/$Upper QruartilesHelpingEXHIBIT $2$Selected Ratios for Hardware Storesa: $1993-1995$EXHIBIT $4$Net incomeTaxesS$4134275\mathrm{.}6$S$321\mathrm{.}3$S$423\mathrm{.}5214\mathrm{.}2$Earmings befone taxes$252\mathrm{.}4$Change adjusted working capital$$203\mathrm{.}7$S$344\mathrm{.}8689\mathrm{.}1535\mathrm{.}6$Adjusted working capital$705\mathrm{.}93,204\mathrm{.}4$Interest$3408\mathrm{.}13,752\mathrm{.}9108\mathrm{.}8105\mathrm{.}7$Earnings befone interest and taxes$107\mathrm{.}0-$Accruals$832\mathrm{.}6767\mathrm{.}6797\mathrm{.}86413$Depreciation$812\mathrm{.}9-$Accounts payable$697\mathrm{.}4743\mathrm{.}213881412$InventoryOperating expees$145\mathrm{.}24,649\mathrm{.}0875\mathrm{.}85\mathrm{.}93265,986\mathrm{.}26846\mathrm{.}5$Accounts receivableGross$$289\mathrm{.}1$S$387\mathrm{.}968693$Cost of goods sold$6\mathrm{.}768\mathrm{.}77,804\mathrm{.}5199219931994$SalesS$20,816.$I$13,946\mathrm{.}814\mathrm{.}383\mathrm{.}7$S$21,152\mathrm{.}415,562\mathrm{.}2$S$23,366\mathrm{.}7$Adjusted Working CapitalCash flow$199319941995$S$189\mathrm{.}1($S$353)-$DividendsHelping Hand's Income Statements: $1993-1995($$O$00$s$)-$Capital spending$159\mathrm{.}5153\mathrm{.}0-$Change adjusted working capitalEXHIBIT I$203\mathrm{.}6344\mathrm{.}8$Cash flow operations