M12-4 (Algo) Computing Cash Flows from Operating Activities (Indirect Method) [LO 12-2] The three independent cases that follow include all balance sheet accounts related to operating activities. Case A Case B Case C Net income $ 318,000 $ 19,000 $ 428,000 Depreciation expense 48,000 158,000 88,000 Accounts receivable increase (decrease) 116,000 (208,000) (28,000) Inventory increase (decrease) (58,000) 43,000 58,800 Accounts payable increase (decrease) (58,000) 128,000 78,000 Accrued liabilities increase (decrease) 68,888 (228,000) (48,000) Required: Show the operating activities section of cash flows for each of the given cases. (Amounts to be deducted should be indicated with a minus sign.) Case Case B Net Income Adjustments to Reconcilo Not Income to Net Cash Provided by Operating Activities Depreciation Changes in Assets and Liabilities Accounts Receivable Inventory Accounts Payable Accrued Liabilities Net Cash Provided by Operating Activities