b. The statement of cash flows provides useful information to managers that enables them to make informed decisions. The statement of financial performance may show an accrual profit, however, an accrual profit doesn't necessarily mean the entity has adequate cash flow to remain solvent. The operating section of the cash flow statement provides managers with information about the principle revenue-producing activities of the entity. Negative cash flows from operating activities is particularly concerning. Identify and explain five (5) decisions management could make to improve cash flows from operating activities.