elow are financial data for Company CBA:

$1\mathrm{.}1.-31\mathrm{.}12.$

Depreciation

$5\mathrm{.}000$

Net income

$16\mathrm{.}000$

$1\mathrm{.}1.$

$31\mathrm{.}12.$

$1\mathrm{.}1.$

$31\mathrm{.}12.$

Cash and Equivalents

$1\mathrm{.}000$

$1\mathrm{.}500$

Accounts Payable

$21\mathrm{.}000$

$12\mathrm{.}000$

Accounts Receivable

$10\mathrm{.}000$

$14\mathrm{.}500$

Inventory

$20\mathrm{.}000$

$19\mathrm{.}000$

Long$-$term Loan

$70\mathrm{.}000$

$71\mathrm{.}000$

Long term assets, net

$90\mathrm{.}000$

$92\mathrm{.}000$

Shareholders$$ Equity

$30\mathrm{.}000$

$44\mathrm{.}000$

Total Assets

$121\mathrm{.}000$

$127\mathrm{.}000$

Total Liabilities

$121\mathrm{.}000$

$127\mathrm{.}000$

I. Conduct a Cash Flow Statement using an indirect method.

II$.$ Provide at least two explanations about why net income differs from net cash flow.b