he two independent cases are listed below:

	Case A				Case B
	Year 2		Year 1		Year 2		Year 1
Sales Revenue	$	11,100	$	9,100	$	21,500	$	18,100
Cost of Goods Sold		6,050		5,550		12,200		11,050
Gross Profit		5,050		3,550		9,300		7,050
Depreciation Expense		1,010		1,010		1,510		1,510
Salaries and Wages Expense		2,550		2,010		5,100		5,010
Net Income		1,490		530		2,690		530
Accounts Receivable		305		405		755		605
Inventory		755		505		740		805
Accounts Payable		810		710		805		860
Salaries and Wages Payable		1,100		1,210		205		255

Compute the net cash flow from operating activities section of the Year 2 statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.