Kyocera is a Japanese telecommunications company that publishes IFRS-based financial statements. On its March 31, 2019, statement of cash flows (indirect method) in the operating section it reported a "provision for doubtful accounts" of 33,276 million yen and an "decrease in receivables" of 25,016 million yen. Kyocera used the expression "doubtful accounts" instead of "bad debts."
a. Why were these two amounts reported in the operating section of the statement of cash flows?
b. How were these two amounts treated in the reconciliation of net income with net cash provided by operating activities?
c. During 2019, net cash from operating activities was 105,169 million yen higher than net income. Explain why.