In the 2019 operating section of its IFRS-based statement of cash flows, European retailer Carrefour reported the following (in millions of euros):

a. Describe the basic form of the entries recorded by Carrefour related to the two adjustments listed above (Depreciation and amortization and Loss on the sale of assets) to the operating section of the statement of cash flows.
b. Explain why these amounts appear on the statement of cash flows, and why depreciation and amortization and Loss on the sale of assets are both positive numbers.
c. Where on the statement of cash flows could you find the proceeds from the sales of assets?

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Net income 722 Depreciation and amortization 2,328 Loss on sale of assets 26 Cash flow from operations 3,400