Marwell plc reported a profit after tax of €14.04m for 20X2 as follows:

The statements of financial position and changes in equity showed:
(i) Inventories at the year-end were €5.94m higher than the previous year.
(ii) Trade receivables were €10.26m higher.
(iii) Trade payables were €4.86m lower.
(iv) Tax payable had increased by €2.7m.
(v) Dividends totalling €18.36m had been paid during the year.
Required:
(a) Calculate the net cash flow from operating activities.
(b) Explain why depreciation and a loss made on disposal of a non-current asset are both treated as a source of cash.