M12-5 Computing Cash Flows from Operating Activities (Indirect Method) [LO 12-2] The two independent cases are listed below: Case A Case B Year 2 Year 1 Year 2 Year 1 $11,500 $ 11,500 $21,500 $20,500 Sales Revenue Cost of Goods Sold 6,450 8,000 12,450 12,650 5,0503,500 9,050 7,850 1,200 1,200 1,750 1,750 Salaries and Wages Expense 2,000 1,5005,5005,500 600 Gross Profit Depreciation Expense 1,850 Net Income Accounts Receivable 8001,800 800 325 775 850 450 Inventory Accounts Payable Salaries and Wages Payable 550 725 1,025 1,250 755 850 225 625 850 925 300 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 0