Below are two independent cases. Case AThe income statement of Company A showed that sale revenue for the year.was $794,300. Accounts receivable increased from $104,100 to $119.700 and uneared revenue decreased by $12,000 during the year. Required: Calculate the cash inflow related to the revenue account (2 marks) Case B--- The statement of financial position of Company B showed that FV-NI investments had a beginning balance of $74.000 and an ending balance of $90.000. During the year, short- term investments accounted for at FV-NI with a carrying value of $25,000 were sold and additional FV-NI investments were purchased. The income statement for the year showed a gain on disposal of FV-NI investments of $10,000 and an unrealized loss on FV-NI investments of $3,000 Required: 1.Calculate the cash inflow from the sale of FV-NI investments during the year (2 marks): | 2. Calculate the cash outflow from the purchase of FV-NI investments during the year (2 marks)