QS 16-3 Indirect: Computing cash flows from operations LO P2 The list includes all balance sheet accounts related to cash from operating activities. Net income Depreciation expense Accounts receivable increase (decrease) Inventory increase (decrease) Accounts payable increase (decrease) Accrued liabilities increase (decrease) Case X $ 5,900 44,400 59,300 (29,800) 35,700 (65,500) Case Y $149,000 11,800 29,500 (14,900) (32,900) 18,000 Case z $108,000 36,000 (5,900) 14,900 20,800 (11,800) For each of the above separate cases X, Y, and Z, compute cash flows from operations using the indirect method. (Amounts to be deducted should be indicated by a minus sign.) Cash Flows from Operating Activities (Indirect) Case X Net Income $ 5,900 Adjustments to reconcile net income to net cash provided by operations: Case Y 149.000 Case z 108,000 $ $ $ 5,900 $ 149.000 $ 108,000