Danielle's sushi shop last year had (1) a negative net cash flow from operations, (2) a negative free cash flow, and (3) an increase in cash as reported on its balance sheet. which of the following factors could explain this situation? a) the company had a sharp increase in its accrued liabilities. b) the company sold a new issue of common stock. c) the company made a large capital investment early in the year. d) the company had a sharp increase in its inventories. e) the company had a sharp increase in its depreciation and amortization expenses.