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

Case A Case B Case C Sales revenue $ 59,000 $ 49,000 $ 100,000 Cost of goods sold 32,000 23,000 74,700 Depreciation expense 11,600 1,400 27,600 Salaries and wages expense 4,400 12,400 7,400 Net income 11,000 12,200 (9,700 ) Accounts receivable increase (decrease) (1,100 ) 3,400 2,400 Inventory increase (decrease) 1,400 0 (2,400 ) Accounts payable increase (decrease) 0 1,900 (1,100 ) Salaries and wages payable increase (decrease) 1,200 (1,400 ) 1,100

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