The following information was taken from the 2017 financial statements of Eiger Corporation, a maker of equipment for mountain and rock climbers: Net income Depreciation Increase (decrease) in $100,000 30,000 Accounts receivable Inventories Prepaid expenses Accounts payable Salaries payable Other current liabilities 110,000 (50,000) 15,000 (150,000) 15,000 (70,000) Required: l. Calculate Eiger's cash flow from operating activities for 2017 2. E xplain the reasons for the difference between the firm's net income and its cash flow from operating activities in 2017