Which of the following are the correct formulas to calculate the change in accounts receivable, inventories, accounts payable, and other current liabilities for cells B$8,B9,B10,$ and $B11,$ respectively?

$\backslash$table$[[\backslash$Delta $,$A$,$B$,$C$],[1,$Assets,$2017,2016],[2,$Accounts Receivable,$277,000,463,200],[3,$Inventory,$527,000,633,400],[4,$Liabilities and Owner's Equity,,$],[5,$Accounts Payable,$235,800,187,500],[6,$Other Current Liabilities,$127,400,97,500],[7,$Cash Flows from Operatiohs,,$],[8,$Change in Accounts Receivable,?,$],[9,$Change in Inventory,?,$],[10,$Change in Accounts Payable,?,$],[11,$Change in Other Current Liabilities,?,$]]$

$$ a$.=C2-B2,=C3-B3,=C5-B5,$ and $=C6-B6$

b$.=B2-C2,=C3-B3,=C5-B5,$ and $=B6-C6$

c$.=C2-B2,=C3-B3,=B5-C5,$ and $=B6-C6$

d$.=B2-C2,=B3-C3,=B5-C5,$ and $=B6-C6$