The independent cases are listed below that includes all items relevant to operating activities:

Case A Case B Case C

Sales revenue

$58,000 $48,000 $105,000

Cost of goods sold

$31,500 $22,500 $75,400

Depreciation expense

$11,700 $1,300 $27,700

Salaries and wages expense

$4,300 $12,300 $7,300

Net income

$10,500 $11,900 $(5,400)

Accounts receivable increase (decrease) $(1,200) $3,300 $2,300

Inventory increase (decrease)

$1,300 $0 ($2,300)

Accounts payable increase (decrease)

$0 $1,800 ($1,200)

Salaries and wages payable increase (decrease)

$1,150 ($1,300) $1,200

Compute cash flows from operating activities using the direct method. (Amounts to be deducted should be indicated with a minus sign.)

Cash Collected from Customers

Cash Payments to Suppliers

Cash Payments for Salaries and Wages

Net Cash Provided by Operating Activities

Compute cash flows from operating activities using the direct method. (Amounts to be deducted should be indicated with a minus sign.)

CASE A B C

Cash Collected from Customers

Cash Payments to Suppliers

Cash Payments for Salaries and Wages

Net Cash Provided by Operating Activities $0 $0 $0