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The independent cases listed below include all items relevant to operating activities. Sales revenue Cost of goods sold Salaries and wages expense Depreciation expense

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The independent cases listed below include all items relevant to operating activities. Sales revenue Cost of goods sold Salaries and wages expense Depreciation expense Case A $ 56,000 30,500 11,900 4,100 $ 9,500 Case B $ 46,000 21,500 1,100 12,100 Case C $ 103,000 76,800 27,900 7,100 $ (8,800) Net income (loss) Accounts receivable increase (decrease) Inventory increase (decrease) Accounts payable increase (decrease) Salaries and wages payable increase (decrease) $ 11,300 $ (1,100) 1,100. $ 3,100 $ 2,100 0 (2,100) 0 1,050 1,600 (1,100) (1,100) 1,100 Required: Compute cash flows from operating activities using the direct method. (Amounts to be deducted should be indicated with a minus sign.) Cash Collected from Customers Cash Payments to Suppliers Cash Payments for Salaries and Wages Net Cash Provided by Operating Activities Case A Case B Case C

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