Case A			Case B			Case C
Sales revenue	$	63,000		$	53,000		$	97,000
Cost of goods sold		34,000			25,000			71,900
Depreciation expense		11,200			1,800			27,200
Salaries and wages expense		4,800			12,800			7,800
Net income		13,000			13,400			(9,900	)
Accounts receivable increase (decrease)		(1,000	)		3,800			2,800
Inventory increase (decrease)		1,800			0			(2,800	)
Accounts payable increase (decrease)		0			2,300			(1,000	)
Salaries and wages payable increase (decrease)		1,400			(1,800	)		1,000

Calculate the following from each case:

a) cash collected from customers b) cash payments to suppliers