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

	Case A			Case B			Case C
Sales revenue	$	60,000		$	50,000		$	101,000
Cost of goods sold		32,500			23,500			74,000
Depreciation expense		11,500			1,500			27,500
Salaries and wages expense		4,500			12,500			7,500
Net income		11,500			12,500			(8,000	)
Accounts receivable increase (decrease)		(1,000	)		3,500			2,500
Inventory increase (decrease)		1,500			0			(2,500	)
Accounts payable increase (decrease)		0			2,000			(1,000	)
Salaries and wages payable increase (decrease)		1,250			(1,500	)		1,000

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

	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