2-1: Derek Yee Company reports the following information for years 20X4 and 20X5. In thousands dollars Sales Ending Accounts Receivable 20X4 3,086 554 2085 3,214 326 Below is a condensed version of the company's cash flow statements: 2085 1,116 478 150 228 In thousands dollars Net Income +depreciation and amortization (increase) decrease in inventories (increase) decrease in accounts receivable Increase (decrease) in accounts payable Changes in other working capital items Cash flow from operating activities (CFFO) Cash flow from investment activities (CFFI) Cash flow from financing activities (CFFF) Increase (decrease) in cash Cash at the beginning of the period Cash at the end of the period 20X4 1,274 481 (170) (127) 143 93 1,694 214 (1,872) 36 71 62 2,105 242 (2,272) 75 451 487 487 562 Required: a. Identify the major sources and uses of cash for both 20X4 and 20X5. b. Comment on the net cash outflow from financing activities in both years. c. Compare the change in sales and change in receivables from 20X4 to 20X5. List three possible reasons behind this. d. Analyze what the major drivers of CFFO growth are for 20X5 and comment