Net income $ 4,800 $ 120,000 $ 86,400 Depreciation expense 36,000 9,600 28,800 Accounts receivable increase (decrease) 48,000 24,000 (4,800) Inventory increase (decrease) (24,000) (12,000) 12,000 Accounts payable increase (decrease) 28,800 (26,400) 16,800 Accrued liabilities increase (decrease) (52,800) 14,400 (9,600) For each separate company, compute cash flows from operations using the indirect method. Note: Amounts to be deducted should be indicated by a minus sign