41. SOCF Analysis: Using the below excerpt from the Abacus Company statement of cash flows, analyze the cash flow from operations (CFFO) and explain the top 3 causes of the change in CFFO from 2017 to 2018. (6 pts) Operating Activities 2018 2017 Change $ Change % $(2,800) 21,800 11,000 $(9,800) 21,700 3.100 Net income (Loss) Depreciation and amortization Loss on disposal of property and equipment Increase (decrease) in cash resulting from changes in: Accounts receivable Inventories Accounts payable and accrued expenses Cash Flow From Operating Activities (10,100) (35,500) 54,700 $39,100 (9,200) (56,500) 24,200 $(26,500)