me with Chapter 5 Q 22 and Q23. 22. The net income for the year for Genesis, Inc. is $750,000 but the statement of cash flow reports that the cash provided by operating activities is $640,000. What might account for the difference? I thought AR increased, which would not hit cash. What about AP decreasing, as an example? I thought that would most definitely hit cash when you pay the liability therefore could not be an explaination. Only liability example I could think of was decrease in unearned service revenue. 23. Net income for the year for Carrie, Inc. was $750,000 but the statement of cash flows reports that cash provided by operating activities was $860,000. What might account for the difference. difference in noncash charges (amortization, depreciation, etc) that do not hit the income statement, decrease in receivables, increase in liabilities such as unearned service revenue