Which of the following are the correct formulas to calculate the change in accounts receivable, inventories, accounts payable, and other current liabilities to determine their effects $($increase cash flow or decrease cash flow$)$ on cash flows for cells B$8,$ B$9,$ B$10,$ and B$11,$ respectively?

$\backslash$table$[[1,$A$,$B$,$C$],[1,$Assets,$2017,2016],[2,$Accounts Receivable,$277,000,453,200],[3,$Inventory,$527,000,633,400],[4,$Viabilities and Owner's Equity.,,$],[5,$Accounts Payable,$235,800,187,500],[6,$Other Current Liabilities,$127,400,97\mathrm{.}500],[7,$Cash Flows from Operations,,$],[8,$Change in Accounts Receivable,$=C2-82,],[9,$Change in inventory,$=BB-CB,],[10,$Change in Accounts Payable,$=85*C5,],[11,$Change in Other Current Liabilities,$=C*B6,]]$

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

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

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

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

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