The three independent cases that follow include all balance sheet accounts related to operating activities. Case A Case B Case C Net income $ 310,000 $ 15,000 $ 420,000 Depreciation expense 40,000 150,000 80,000 Accounts receivable increase (decrease) 100,000 (200,000) (20,000) Inventory increase (decrease) (50,000) 35,000 50,000 Accounts payable increase (decrease) (50,000) 120,000 70,000 Accrued liabilities increase (decrease) 60,000 (220,000) (40,000)