The independent cases are listed below that includes all items relevant to operating activities: Sales revenue Cost of goods sold 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) Case A Case B Case C $64,000 $54,000 $98,000 34,500 25,500 71,200 11,100 1,900 27,100 4.900 12,900 7.900 13,500 13,700 (8,200) (1,200) 3,900 2.900 1.900 0 (2.900) 0 2.400 (1.200) 1,450 (1,900) 1,200 Compute cash flows from operating activities using the direct method. (Amounts to be deducted should be indicated with a minus sign.) Case A Case B Case c Cash Collected from Customers Cash Payments to Suppliers Cash Payments for Salaries and Wages Net Cash Provided by Operating Activities