For the following two independent cases, show the cash flow from operating activities section of the 2010 statement of cash flow using the indirect method.

	Case A		Case B
	2010	2009	2010	2009
Sales Revenue	$10,000	$9,000	$21,000	$18,000
Cost of Goods Sold	6,000	5,500	12,000	11,000
Gross Profit	4,000	3,500	9,000	7,000
Depreciation Expense	1,000	1,000	2,000	1,500
Salaries Expense	2,500	2,000	5,000	5,000
Net Income	500	500	2,000	500
Accounts Receivable	300	400	750	600
Inventories	600	500	790	800
Accounts Payable	800	700	800	850
Salaries Payable	1,000	1,200	200	250