Refer to the attached statement of cash flow for Abbott Laboratories. Required: a. Abbott reports that it generated $3,203 million in net cash from operating activities in 2016. Yet, its net income for the year amounted to only $1,400 million. Much of this difference is the result of depreciation (of $803 million) and amortization (of $550 million). A first-year MBA student from LSU said: "Abbott could have improved its cash flows from operating activities by $1,000 million simply by increasing its depreciation charge to $1,803 million." Do you agree or disagree with this statement? Explain. b. Abbott reports $177 million relating to trade (account) receivables. What does the sign (positive or negative) on this amount signify about the change in receivables during the year? c. Abbott reports $86 million relating to investing and financing losses. Explain why this amount is in the section of cash flows from operating activities.