The independent cases are listed below that includes all items relevant to operating activities: Sales revenue Cost of goods sold Case A Case B Case C 62,000 $ 52,000 $ 100,000 33,500 24,500 72,600 Depreciation expense Salaries and wages expense Net income Accounts receivable increase (decrease) Inventory increase (decrease) Accounts payable increase (decrease) Salaries and wages payable increase (decrease) 1.350 11,300 1,700 27,300 4,700 12,700 7,700 12,500 13,100 (7,600) (1,100) 3,700 2,700 1,700 0 (2,700) 0 2,200 (1,100) 1.700) 1.100 Compute cash flows from operating activities using the direct method. (Amounts to be deducted should be indicated with a minus sign.) Answer is complete but not entirely correct. Case A Case B Case C |$ 97,300 33,500 223,00073,700 6,600 $99,950 285.700177.600 5 $63,100 )$ 48,300 Cash Collected from Customers Cash Payments to Suppliers Cash Payments for Salaries and Wages 3,350 14,400 Net Cash Provided by Operating Activities