2-1: Derek Yee Company reports the following information for years 20X4 and 20X5. In thousands dollars Sales Ending Accounts Receivable 20X4 3,086 554 Below is a condensed version of the company's cash flow statements: 20X5 3,214 326 In thousands dollars 20X4 20X5 Net Income 1,274 1,116 +depreciation and amortization 481 478 (increase) decrease in inventories (170) 150 (increase) decrease in accounts receivable (127) 228 Increase (decrease) in accounts payable Changes in other working capital items Cash flow from operating activities (CFFO) Cash flow from investment activities (CFFI) Cash flow from financing activities (CFFF) Increase (decrease) in cash 143 71 93 62 1,694 2,105 214 242 (1,872) (2,272) 36 75 Cash at the beginning of the period Cash at the end of the period 451 487 487 562 Required: a. Identify the major sources and uses of cash for both 20X4 and 20X5. b. Comment on the net cash outflow from financing activities in both years. c. Compare the change in sales and change in receivables from 20X4 to 20X5. List three possible reasons behind this. d. Analyze what the major drivers of CFFO growth are for 20X5 and comment