Firm Alpha provides the following income statement for year 20X8: 20X8 8,600 (5,000) 3,600 In million dollars Sales Cost of Goods Sold Gross Profit S,G,&A Depreciation Litigation settlement cash income Gains on disposal of fixed asset Goodwill write-down Pretax Income Tax expense Net Income (3,400) (400) 400 50 (150) 100 (40) 60 Alpha's 20X8 balance sheet provides the following information about its operating assets and liabilities: Account Payable Account Receivable Other accrued liabilities Inventory 20X8 360 400 22 800 20X7 240 385 26 960 Required: a) Identify the non-recurring components of earnings for 20X8. (3 points) b) Determine the net cash flow from operating activities using the indirect method. (6 points) c) Identify the major unsustainable components or sources of cash inflow from operating activities. (3 points)