Accounting book...Bryan was excited about his new position for about a week until he took the first careful look at General Electronics' financial statements. The cause of Bryan's change in attitude is the set of financial statements he's been staring at for the past few hours. For some time prior to his recruitment, he had been aware that his new employer had experienced a long trend of moderate profitability. The reports on his desk confirm the slight but steady improvements in net income in recent years. The disturbing trend Bryan is now noticing, though, is a decline in cash flows from operations. Bryan has sketched out the following comparison ($ in millions): 2018 2016 2015 2017 $1,320 Operating income $1,400 $1,275 $1,270 Net income 385 350 345 295 Cash flows from operations 16 110 120 155 Provide answer: What is likely causing the increase in accounts receivable? How does an increase in accounts receivable affect net income differently than operating cash flows