The following account balances for the noncash current assets and current liabilities of Suffolk Company are availableNet income for 2014 is $40,000. Depreciation expense is $20,000. Assume that all sales and all purchases are on account. Prepare the operating activities section of the statement of cash flows using the indirect method.Provide a brief explanation as to why cash flow from operating activities is more or less than the net income of the period.