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

	Case A			Case B			Case C
Sales revenue	$	68,000		$	58,000		$	99,000
Cost of goods sold		36,500			27,500			66,500
Depreciation expense		10,300			2,300			26,300
Salaries and wages expense		5,300			13,300			8,300
Net income		15,900			14,900			(2,100	)
Accounts receivable increase (decrease)		(1,000	)		4,300			3,300
Inventory increase (decrease)		2,300			0			(3,300	)
Accounts payable increase (decrease)		0			2,800			(1,000	)
Salaries and wages payable increase (decrease)		1,650			(2,300	)		1,000

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	$0	$0	$0