The following account balances for the noncash current assets and current liabilities of Suffolk Company are available: Net income for 2016 is $40,000. Depreciation expense is $20,000. Assume that all sales and all purchases are on account. Required Prepare the Operating Activities section of the statement of cash flow's using the indirect method. Provide a brief explanation as to why cash flow from operating activities is more or less than the net income of the period