Assume you're the owner of a business. You've made an appointment to take your year-end financial statements to the bank. You know that your banker is usually concerned about two things: your net income and the amount of cash you have. You are a little concerned because you know that your current year net income was down a little bit from the previous year. You figure that a significant cause of the decline was a large equipment purchase you made early in the year, which resulted in a lot of depreciation expense. However, you notice that your balance sheet shows that cash increased from last year to this year. That's a little puzzling, but you're hoping the banker can figure it out. A couple of days later, the banker calls you. You're expecting him to tell you the bank won't be able to extend any more credit to you because your net income has declined. Imagine your surprise when he tells you how pleased he is with your financial performance this year and that he doesn't anticipate any problems extending more credit to you. You want to know what he saw in your financial statements that you didn't see, so you say, "Bob, thanks for the good news and the good report on my financial condition. Even though our cash increased this year, I was afraid that the decline in our income might cause you some concern. Why didn't it?" How might the banker respond regarding your net income as it relates to cash flow? In other words, how is it possible that cash flow went up, but net income went down