The two independent cases are listed below: 1.5 points Sales Revenue Cost of Goods Sold Gross Profit Depreciation Expense Salaries and Wages Expense Net Income Accounts Receivable Inventory Accounts Payable Salaries and Wages Payable Case A Year 2 Year 1 $12,800 $10,800 6,900 6,400 5,900 4,400 1,180 1,180 3,400 2,180 1,320 1,040 390 490 840 590 980 880 2,800 1,380 Year 2 Year i $30,000 $19,800 15,600 11,900 14,400 7,900 1,680 1,680 6,800 5,180 5,920 1,040 840 690 910 890 890 1,030 290 340 eBook Print Compute the net cash flow from operating activities section of the Year 2 statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.) References Case A Case B Cash Collected from Customers Cash Payments to Suppliers Cash Payments for Salaries and Wages Net Cash Provided by Operating Activities