please solve 31st question with cash flow statement

MARIS CORPORATION Income Statement Year ended December 31, 20XX Sales Cost of goods sold Gross profits Selling and administrative expense Amortization expense Operating income Interest expense Earnings before taxes Taxes Earnings after taxes Preferred stock dividends Earnings available to common shareholders Shares outstanding Farnings per share \begin{tabular}{r} $3,300.000 \\ 1.950,000 \\ \hline 1.350 .000 \\ 650,000 \\ 230,000 \\ \hline 470,000 \\ 80,000 \\ \hline 390.000 \\ 140.000 \\ \hline 250.000 \\ \hline 10,000 \\ \hline$240.000 \\ \hline 150.000 \\ $1.60 \end{tabular} Statement of Retained Earnings For the Year Ended December 31, 20XX Retained earnings, balance, January 1, 20XX Add: Farnings available to common shareholders, 20XX Deduct: Cash dividends declared and paid in 20XX Retained earnings, balance, December 31, 20XX Comparative Balance Sheets December 31,20XX December 31, 20XW Assets Current assets: Cash Accounts receivable (net) Inventory Prepaid expenses Total current assets Investments (long-term securities) Plant and equipment Less: Aceumulated amortization \begin{tabular}{ll} 2,600,000 & 2,000,000 \\ 1,230,000 & 1,000,000 \\ \hline \end{tabular} Net plant and equipment Total assets $2.750.0001,370.000 $100,000500,000610,00060,0001,270,00090,0001,000,0002,360,000 Net plant and equipment Total assets Liabilities and Shareholders' Equity Current liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities \begin{tabular}{rr} $550,000 & $300,000 \\ 500,000 & 500,000 \\ 50,000 & 70,000 \\ \hline 1,100,000 & 870,000 \end{tabular} Long-term liabilities: Bonds payable, XX+10 Total liabilities 1,260,000160,000970,000100,000 Shareholders' equity: Preferred stock Common stock Retained earnings Total shareholders' equity Total liabilities and shareholders' equity 31. If the market value of a share of common stock is 2.8 times book value for 20XX, what is the firm's P/E ratio for 20XX ? 32. Prepare a statement of cash flows for the Winfield Corporation for 20XX