The cash flow statement below is extracted from a company.

Cash Flow Statement
	12/25/2020 (Dh 000)	12/27/2019 (Dh 000)	12/28/2018 (Dh 000)
Cash from operations
Net income	8,706	7,025	18,434
Depreciation & amortization	18,663	16,131	12,672
Net increase (decrease) in assets & liabilities	6,696	26,659	10,623
Other adjustments, net	1,396	924	3,996
Net cash provided by (used in) operations	35,461	50,739	45,725
Cash from investments
(Increase) decrease in property & plant	-28,784	-34,265	-34,734
Other cash inflow (outflow)	-35,434	-1,143	-2,454
Net cash provided by (used in) investing	-64,218	-35,408	-37,188
Cash from financing
Issuances (purchases) of equity shares	3,142	870	7,800
Increase (decrease) in borrowings	-1,706	-1,648	-1,755
Net cash provided by (used in) financing	1,436	-778	6,045
Net change cash & cash equivalents	-27,321	14,553	14,582
Cash and cash equivalents at start of year	59,287	44,734	30,152
Cash and cash equivalents at year end	31,966	59,287	44,734

Required:

Using your own words, discuss the following relationships

a) between net income, working capital from operations, and cash flow from operations for the three years, and

b) between cash flows from operating, investing, and financing activities for the three years.