The list includes all balance sheet accounts related to cash from operating activities. Case X Case Y Case Z
Net income $4,000 $100,000 $72,000
Depreciation expense 30,000 8,000 24,000
Accounts receivable increase (decrease) 40,000 20,000 (4,000)
Inventory increase (decrease) (20,000) (10,000) 10,000
Accounts payable increase (decrease) 24,000 (22,000) 14,000
Accrued liabilities increase (decrease) (44,000) 12,000 (8,000)
For each separate company, compute cash flows from operations using the indirect method. (Amounts to be deducted should be indicated by a minus sign.)

Please see answers in explanation column

Explanation:

Using the indirect method.

Balance Sheet Accounts                 Case X   Case Y      Case Z

Net Income                                    $4,000  $100,000$72,000

Adjustments to reconcile net income to net cash provided by operations: 

Depreciation                                $30,000   $8,000       $24,000

Account Receivables              $-40,000  $-20,000$4,000

Inventory                                   $20,000 $10,000-$10,000

Account Payable                       $24,000 -$22,000$14,000

Accrued Liability                         -$44,000 $12,000-$8000

Cash Flows from operating

activities                                    -$6,000$88,000 $96,000

107x106 is the answer