Following are five independent cases for Stiller Co. regarding cost of goods sold and the difference in inventory and accounts payable balances. Complete the following table to show how these changes affect cash flows for payments for goods and services. Please note cash outflows should be entered as negative numbers. Please make sure your final answer(s) are accurate to the nearest whole number.

case	Cost of goods sold	Inventory increase (Decrease)	Account payable increase (decrease)	Cash paid for goods and services
a	476000	(79000)	4000
b	476000	81000	5000
c	476000	(48000)	(12000)
d	476000	48000	(29000)
e	476000	28000	34000