For each of the following three separate cases Y compute flows from operations using the as 12-3 indirect method. The list includes all balance sheet accounts related to cash from operating activities. Indirect: Computing cash flows from operations Case X Case Y Case Z P2 Net income 4,000 $100,000 $72,000 8,000 24,000 30,000 Depreciation expense Accounts receivable increase (decrease) 40,000 20 Inventory increase (decrease) (0.000) (10.000) 10.000 14,000 Accounts payable increase (decrease) 24,000 (44,000) 12.000 (8,000) Accrued liabilities increase (decrease)