Bob and Jane, two coworkers in the sales department of Weston Corporation, are having an informal discussion about the financial condition of one of their customers who has placed a large order. Bob states that things are really going well for the company. According to its most recent balance sheet, cash had increased from $5.4 million at the end of last year to $7.9 million at the end of the current year.

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Jane has studied introductory accounting at Grogan College, which included study of the statement of cash flows. How should she respond to Bob’s comment?