Case A				Case B
	Year 2		Year 1		Year 2		Year 1
Sales Revenue	$	10,700	$	7,500	$	20,700	$	16,500
Cost of Goods Sold		5,730		4,300		11,730		9,730
Gross Profit		4,970		3,200		8,970		6,770
Depreciation Expense		1,100		1,100		1,350		1,350
Salaries and Wages Expense		2,200		1,700		4,700		4,700
Net Income		1,670		400		2,920		720
Accounts Receivable		285		370		720		585
Inventory		735		470		715		770
Accounts Payable		770		685		830		870
Salaries and Wages Payable		985		1,170		295		380

Show the operating activities section of the statement of cash flows for year 2 using the indirect method.(Amounts to be deducted should be indicated with a minus sign.)

	Case A	Case B
adjustments to reconcile Net Income to Net cash provided by operating activities
Change in assests and liabilities
	$	$