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  • Net Income: $12,000,000
  • Depreciation Expense: $800,000
  • Increase in Accounts Receivable: $300,000
  • Decrease in Inventory: $400,000
  • Purchase of Equipment: $1,500,000

Question: Explain the impact of the increase in accounts receivable and the decrease in inventory on the company's cash flow from operating activities, considering the provided financial data