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The operating activities section of the Statement of Cash Flows shows the inflows and outflows from our day to day operations. Why is it that

The operating activities section of the Statement of Cash Flows shows the inflows and outflows from our day to day operations. Why is it that cash flows from operating activities does not equal net income? Is it possible for a company to have net income for the year and have a negative cash flow from operating activities in the same year? Why or why not?

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