The following are all true or false

$1.$ Accruals equals net income plus operating cash flows.

$2.$ All other things equal, the more net income is supported by operating cash flows, the higher the quality of earnings.

$3.$ The nontransaction accruals that comprise the top part of the SCF are more significantly influenced by managerial estimates of changes in the capitalized values of assets and liabilities than net working capital accruals.

$4.$ Management forecasts are always more accurate than analyst forecasts due to their insider information.

$5.$ If there are no viable substitutes for the product, the supply and demand curves for these products will usually shift.