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

	Case A			Case B			Case C
Net income	$	315,000		$	17,500		$	425,000
Depreciation expense		45,000			155,000			85,000
Accounts receivable increase (decrease)		110,000			(205,000	)		(25,000	)
Inventory increase (decrease)		(55,000	)		40,000			55,000
Accounts payable increase (decrease)		(55,000	)		125,000			75,000
Accrued liabilities increase (decrease)		65,000			(225,000	)		(45,000	)

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.)