Exhibits 5.21A and 5.21B contain the consolidated statements of cash flows and related note disclosure for Interest paid on lease liabilities Income taxes paid Net cash generated from operating activities \begin{tabular}{rr} (34,304) & (26,234) \\ \hline 222,076 & 96,175 \\ \hline \end{tabular} Financing activities Repayment of principle on lease liabilities 8(61,469)(454) Proceeds from options exercised 1411,6278,057 Shares repurchased for cancellation 13(107,560)(9,391) Repayment of long-term debt 11(43,738) Payment of financing fees 11 (667) Net cash used in financing activities \begin{tabular}{ll} (157,402)(46,193) \\ \hline \end{tabular} Investing activities Purchase of property and equipment 6(45,591)(56,425) Purchase of intangible assets Net cash used in investing activities 7 \begin{tabular}{rr} (2,199) & (5,585) \\ \hline(47,790) & (62,010) \\ \hline \end{tabular} Effect of exchange rate changes on cash and cash equivalents Increase (decrease) in cash and cash equivalents \begin{tabular}{rr} (31) & 450 \\ \hline 16,853 & (11,578) \end{tabular} Cash and cash equivalents - Beginning of year Cash and cash equivalents - End of year \begin{tabular}{cc} 100,897 & 112,475 \\ \hline$117,750 & $100,897 \\ \hline \hline \end{tabular} Supplemental cash flow information (note 21) EXHIBIT 5.21B Excerpt from Arizia Inc.'s 2020 Annual Report ARITZIA INC. Noted to Consolidated Financial Statements March 1, 2020 and March 3, 2019 (in thousands of Canadian dollars, unless otherwise notes) 21 Supplemental cash flow information \begin{tabular}{cc} \hline March 1, 2020 & March 3, 2029 \\ \hline \end{tabular} Net change in non-cash working capital balances Accounts receivable $82 (1,545) Inventory 18,462(34,457) Prepaid expenses and other current assets (1,351)(1,714) Other assets (2,186)(217) Accounts payable and accrued liabilities (1,444)(6,181) Deferred revenue \begin{tabular}{rr} 5,062 & 4,498 \\ \hline$18,625 & $(39,616) \\ \hline \hline \end{tabular} (c) What effect did the change in the company's accounts payable and accrued liabilities have on cash flows from operating activities in 2020? (Enter amount in thousands.) Accounts payable and accrued liabilities by $ in 2020. This in payables causes cash flows from operating activities to be What does this tell you about the balance owed to these creditors? eTextbook and Media