Which of the following are the correct formulas to calculate the change in accounts receivable, inventories, accounts payable, and other current liabilities for cells B8, B9, B10, and B11, respectively?
a) =C2-B2, =C3-B3, =C5-B5,and =C6-B6
b) =C2-B2, =B3-C3, =B5-C5,and =C6-B6
c) =B2-C2, =B3-C3, =B5-C5,and =B6-C6
d) =C2-B2, =C3-B3, =B5-C5,and =B6-C6
e) =B2-C2, =C3-B3, =C5-B5,and =B6-C6
d) =C2-B2, =C3-B3, =B5-C5,and =B6-C6
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