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

	Case A			Case B			Case C
Sales revenue	$	61,000		$	51,000		$	102,000
Cost of goods sold		33,000			24,000			73,300
Depreciation expense		11,400			1,600			27,400
Salaries and wages expense		4,600			12,600			7,600
Net income		12,000			12,800			(6,300	)
Accounts receivable increase (decrease)		(1,200	)		3,600			2,600
Inventory increase (decrease)		1,600			0			(2,600	)
Accounts payable increase (decrease)		0			2,100			(1,200	)
Salaries and wages payable increase (decrease)		1,300			(1,600	)		1,200

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

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