Text Module 2 / 11 - Cash Flow vs. Earnings The statement of cash flows for Claud's Hamburgers for the year ended December 31, 2013, includes the following items. (in $ millions) 2013 2012 Cash flows from operating activities: Net earnings $ 359.7 $ 314.6 Depreciation 51.2 50.2 Change in accounts receivable; (increase) decrease (42.0) (43.4) Change in accounts payable; increase (decrease) 8.4. 16.6 Net cash provided by operating activities $ 377-3 $ 338.0 a. Explain why the company's net earnings are not the same as its net cash provided by operating activities. b. Why does Claud's add back depreciation to compute net cash provided by operating activities? Is depreciation a source of cash