In this scenario, the company records a net income of $17.5 million, with depreciation expenses amounting to $820,000. The accounts receivable increased by $320,000, while accounts payable decreased by $450,000. Further, the company made a significant investment of $1.6 million in new equipment. Our task here is twofold: to determine the return on investment (ROI), which measures the profitability of an investment relative to its cost, and to compute the cash flow from operating activities, which represents the cash generated from the company's core business operations.