4 The independent cases are listed below that includes all items relevant to operating activities: Sales revenue Cost of goods sold Depreciation expense Salaries and wages expense Net income (loss) Accounts receivable increase (decrease) Inventory increase (decrease) Accounts payable increase (decrease) Salaries and wages payable increase (decrease) $73,000 $63,eee $104,000 39,000 30,00069,600 10,8802,800 26,800 5,800 13,880 8,88e 17,488 16,488 (1,200) (1,2ee) 4,8 3,800 e (3,8ee) 0 3,300 (1,200) 1,9ee (2,80) 1,200 56 2,800 eBook References Compute cash flows from operating activities using the direct method. (Amounts to be deducted should be indic sign.) Case C Case A Case B Cash ed from Customers Cash Payments to Suppliers 0 Activities