The independent cases are listed below includes all balance sheet accounts related to operating activities: Case A Case B Case C Net income $ 303,000 $ 11,500 $ 413,000 Depreciation expense 33,000 143,000 73,000 Accounts receivable increase (decrease) 86,000 (193,000 ) (13,000 ) Inventory increase (decrease) (43,000 ) 28,000 43,000 Accounts payable increase (decrease) (43,000 ) 113,000 63,000 Accrued liabilities increase (decrease) 53,000 (213,000 ) (33,000 ) 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.)