M16-4 Computing Cash Flows from Operating Activities (Indirect Method) For each of the following independent cases, compute cash flows from operating activities. Assume the following list includes all balance sheet accounts related to operating activities. Case A Case B Net income $ 200,000 $ 360,000 Depreciation expense 40,000 80,000 Accounts receivable increase (decrease) 100,000 (20,000) Inventory increase (decrease) (50,000) 50,000 Accounts payable increase (decrease) (110,000) 70,000 Accrued liabilities increase (decrease) 60,000 (80,000)