3) Estimate cash flow from operating activities for JUICERO Inc. using the following information: (9 Marks) Net income $90,000 Depreciation 10,000 Increase in inventories 20,000 Decrease in accounts receivable 1,000 Increase in accounts payable 7,000 Decrease in accrued salaries & wages 1,500 Increase in prepaid expenses 5,000 4) TARTAN LTD. is a company operating in Nova Scotia. Currently, the company uses the following two CCA classes. Class 8 (CCA rate 35%) Class 5 (CCA rate 20%) During 2019, the company purchased $85,000 worth of Class 8 assets and $200,000 worth of Class 5 assets. Calculate TARTAN LTD's total CCA in 2019 and 2020 due to these two purchases. (10 MARKS)