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

	Case X			Case Y			Case Z
Net income	$	4,400		$	110,000		$	79,200
Depreciation expense		33,000			8,800			26,400
Accounts receivable increase (decrease)		44,000			22,000			(4,400	)
Inventory increase (decrease)		(22,000	)		(11,000	)		11,000
Accounts payable increase (decrease)		26,400			(24,200	)		15,400
Accrued liabilities increase (decrease)		(48,400	)		13,200			(8,800	)

For each 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.)