Blaire and Mark opened a small computer business. Blaire is responsible for managing the business while responsible for the accounting. At the end of each month, Mark tells Blaire that the business is earning a profit. Blaire, however, is very frustrated and skeptical. She calls the bank periodically and much to her amazement, the business has no more money in the checking account than it did on the opening day. Blaire and Mark heard that you were taking an accounting course at a local university and have come to you for help. Explain to the young entrepreneurs how it is indeed possible to have a net income and not have an increase in cash