$($Analyzing the quality of firm earnings$)$ Kabutell, Inc. had net income of $$850,000,$ cash flow from financing activities of $$60,000,$ depreciation expenses of $$70,000,$ and cash flow from operating activities of $$600,000.$

a$.$ Calculate the quality of earnings ratio. What does this ratio tell you?

b$.$ Kabutell, Inc. reported the following in its annual reports for $2011-2013$:

$\backslash$table$[[($$ million$),2011,2012,2013],[$Cash Flow from Operations,$$480,$$$401,$$$469$