4. Given the following transactions, estimate the uses and sources of cash flows (assuming no other transactions took place in that year). Calculate the net cash flow position for the company during the year, that is, did the cash increase or decrease and by how much during the year?

	2016	2017
AR	20,000,000	42,000,000
AP	5,000,000	18,000,000
S-T D (Short term debt)	4,000,000	6,000,000
Marketable Securities	3,000	9,000,000