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: 1. Calculate Eiger's cash flow from operating activities for 201"7. 2. Expla in the reasons for the difference between the firm's net income and its cash flow from operating activities in 2017