As indicated in the case at the beginning of thischapter Xerox, was manipulating income between the years 1997 and 1999. Below are revenue, gross profit, net income, and operating cash flow data for Xerox for the years 1997 through 2000

2000 1999 1998 1997

Revenue $18701 $19228 $19,447 $18,144

Gross Profit 7,601 90039,580 9,036

Net Income(loss) (257) 1,424 395 1,452

Operating cash flow (663) 1,224 (1,165) 472

Proceeds from securitization of Finance receivables 01,4950 0

The securitization of the Finance receivables represents the sales of receivables to a third party. The cash flow inflow from the sale wasshown in the Operating Activities section of the statement of cash flows.Using these data, identify evidence that proves Xerox was managing its operating cash flow during this period