The list includes all balance sheet accounts related to cash from operating activities.
Case X Case Y Case Z
Net income $ 4,200 $ 106,000 $ 76,800
Depreciation expense 31,600 8,400 25,600
Accounts receivable increase (decrease) 42,200 21,000 (4,200 )
Inventory increase (decrease) (21,200) (10,600) 10,600
Accounts payable increase (decrease) 25,400 (23,400) 14,800
Accrued liabilities increase (decrease) (46,600) 12,800 (8,400 )
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.)

The cash flow from operating activities is calculated by first of all adding back depreciation to net income as well as adjusting for working capital (current assets and liabilities) as well as non-cash item as done below:

Case X Case Y Case Z

$ $ $

net income 4,200 106,000 76,800

depreciation 31,600 8,400 25,600

accounts receivable (42200) (21000) 4,200

inventory 21200 10600 (10,600)

accounts payable 25,400 (23400) 14800

accrued liabilities (46600) 12800 (8400)

Cash flow from operations (6400) 93400 102400

The increase in current liabilities is an additional amount of cash not paid to suppliers which is a positive

The increase in current assets means additional cash tied in working hence it is a negative