I he two independent cases are listed below: Case B Case A Year 2 Year 1 Year 2 Year 1 $10,900 $8,500 $20,900 $17,500 5,910 5,100 11,910 10,510 4,990 3,400 8,9906,990 1,200 1,200 1,450 1,450 2,400 1,900 4,9004,900 1,390 300 2,640 640 Sales Revenue Cost of Goods Sold Gross Profit Depreciation Expense Salaries and Wages Expense Net Income Accounts Receivable Inventory Accounts Payable Salaries and Wages Payable 740 295 390 745 490 725 790 900 360 790 995 1,190 810 265 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 Changes in Assets and Liabilities