The list includes all balance sheet accounts related to cash from operating activities. Case X Case Y Case Net income Depreciation expense Accounts receivable increase (decrease) Inventory increase (decrease) Accounts payable increase (decrease) Accrued liabilities increase (decrease) S 6,000 $150,000 $108,000 12,000 30,000 (30,000) 15,000) 15,000 36,000 (33,000) 21,000 (66,000) 18,000 (12,000) 45,000 60,000 36,000 (6,000) 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.) Cash Flows from Operating Activities (Indirect) Case X Case Y Case Net Income 6,000 S 150,000 S 108,000 Adjustments to reconcile net income to net cash provided by operations Accounts payable Accounts receivable Accrued liabilities Depreciation Inventories 36,000 60,000 (66,000) 45,000 (30,000) (33,000) 30,000 18,000 12,000 (15,000) $51,000S 162,000 S 162,000 21,000 (6,000) (12,000) 36,000 15,000 ash provided by (used for) operating activities