2-2: Firm Alpha provides the following income statement for year 20X8: In million dollars 20X8 Sales 8,600 Cost of Goods Sold (5,000) Gross Profit 3,600 S,G,&A (3,400) Goodwill write-down Depreciation Litigation settlement cash income Gains on disposal of fixed asset Pretax Income (400) 400 50 (150) 100 Tax expense (40) 60 Net Income Alpha's 20X8 balance sheet provides the following information about its operating assets and liabilities: Account Payable Account Receivable Other accrued liabilities Inventory 20X8 20X7 360 240 400 385 22 26 800 960 Required: a) Identify the non-recurring components of earnings for 20X8. b) Determine the net cash flow from operating activities using the indirect method. c) Identify the major unsustainable components or sources of cash inflow from operating activities