$($Working with a statement of cash flows$)$ Given the balance$$ sheet, and income$$ statement, prepare a statement of cash flows for Abrahams Manufacturing Company for the year ended January$31,2018.$

Additional Information

The only entry in the accumulated depreciation account is for $2018$ depreciation.

The firm paid $$21,836$ in common stock dividends during $2018.$

Complete the operating activities part of the statement of cash flows: $($Round to the nearest dollar. NOTE: Input cash inflows as positive values

and cash outflows as negative values.$)$

Statement of Cash Flows

Cash Flows from Operating Activities

Net income

Adjustments

Depreciation

Increase in accounts receivable

Decrease in inventory

Increase in account payable

Decrease in accrued liabilities

Net cash provided by operating activities

$

Additional Information

$1.$ The only entry in the accumulated depreciation account is for $2018$ depreciation.

$2.$ The firm paid $ $21$ comma $836$$$21,836$ in common stock dividends during $2018.$