Q1b: A company reports the following information about its performance: Years 2021 2020 2019 334 329 375 Cash flow from operations (m) Accruals (m) 290 230 180 In the table above, accounting accruals are equal to the change in operating working capital less depreciation and amortization expense. Please provide an answer to all of the following questions. (i) What does this information reveal about the quality of the company's earnings? Note: earnings can be approximated as cash flow from operations plus accruals. (3 marks) (ii) All other things equal, what is your prediction for the expected future path of the company's earnings after 2021? (2 marks) Provide two examples of accounting line items and/or transactions that can explain the expected future path of earnings given in your answer to question (ii) above. (2 marks)