The list includes all balance sheet accounts related to cash from operating activities

	Case X	Case Y	Case Z
Net Income	5,900	149,000	108,000
Depreciation Expense	44,400	11,800	36,000
Accounts Receivable Inscrease (Decrease)	59,300	29,500	(5,900)
Inventory Inscrease (Decrease)	(29,800)	(14,900)	14,900
Accounts Payable Increase (Decrease)	35,700	(32,900)	20,800
Accrued Liabilities Increase (Decrease)	(65,500)	18,000	(11,800)

For eache of the above separate cases X, Y and Z, compute cash flows from operations using the indirect method. (Amounts to be deducted should be indicated by a minus sign.) Cash Flow from Operating Activities (Indirect)

	Case X	Case Y	Case Z
Net Income	5,900	149,000	108,000
Adjustments to reconcile net income to net cash provides by operations: