The independent cases are listed below includes all balance sheet accounts related to operating activities:

	Case A			Case B			Case C
Net income	$	307,000		$	13,500		$	417,000
Depreciation expense		37,000			147,000			77,000
Accounts receivable increase (decrease)		94,000			(197,000	)		(17,000	)
Inventory increase (decrease)		(47,000	)		32,000			47,000
Accounts payable increase (decrease)		(47,000	)		117,000			67,000
Accrued liabilities increase (decrease)		57,000			(217,000	)		(37,000	)

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 A	Case B	Case C
Net Income
Adjustments to Reconcile Net 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	$0	$0	$0