Based on the information provided below: a. Prepare the statement of cash flows for the Sip-A-Cup Coffee Co, using indirect method for operating activities. b. Briefly explain the primary reasons for the difference between net income and operating cash flow. Pr In addition, the following information related to net changes of accounts is presented: The company also indicates that depreciation expense (included in operating expenses) for the year was $13,700. Statements of Cash flows Sip-A-Cup Coffee Co. Cash flows from operating activities (indirect method) b. Explanation for the difference between net income and operating cash flow