Identify possible red flags and indicate if reasonable explanations exist for the area of concern

CASE 10 KELLY ENTERPRISES, INC. STATEMENT OF CASH FLOWS FOR THE PERIOD ENDED DECEMBER 31, 2014 2014 IN MILLIONS Cash from Operations Net income Change in accounts receivable Change in accounts payable Change in inventory Depreciation Net cash from operations Cash from Investing Additions to property, plant, and equipment Proceeds from sale of securities Net cash from investing Cash from Financing Borrowings of long-term debt Cash dividends Net cash from financing Increase (decrease) in cash 2013 2012 $900 (706) 150 (50) 105 $ 499 $450 25 90 25 65 655 $ 800 (230) 15 90 $ 690 (950) 25 (925 (690) 56 $ (634 $(790) 15 (150) 85 $ 65 121 $ 250 S 34 (45) $ 110 (316 $(131