What is the primary reason why there was a Net Loss of $$43\mathrm{.}8$ on the income statement, but a positive $$8\mathrm{.}1$ Cash Flows from Operating Activities $($CFO$)$ in FY$17?$

Group of answer choices

$$ There was a significant increase in Accounts Payable meaning there are expenses on the income statement that were not paid for in cash.

$$ There were significant decreases in Accounts Receivable and Inventories resulting in adjustments to Net Income.

$$ There are non$-$cash restructuring charges in Net Income that are not in CFO.

$$ CFO excludes depreciation and amortization expense that is included in Net Income.