The two independent cases are listed below:

	Case A	Case B
	2013	2012	2013	2012
Sales Revenue	$	11,000	$	9,000	$	21,000	$	18,000
Cost of Goods Sold		6,000		5,500		12,000		11,000
Gross Profit		5,000		3,500		9,000		7,000
Depreciation Expense		1,000		1,000		1,500		1,500
Salaries Expense		2,500		2,000		5,000		5,000
Net Income		1,500		500		2,500		500
Accounts Receivable		300		400		750		600
Inventories		750		500		730		800
Accounts Payable		800		700		800		850
Salaries Payable		1,000		1,200		200		250

Show the operating activities section of the 2013 statement of cash flows using the indirect method.(List cash outflows as negative amounts.)

Net Income	Case A	Case B
Adjustments to Reconcile Net Income to
Net Cash Provided by Operating Activities:
Depreciation
Changes in Assets and Liabilities:
Accounts Receivable	400	600
Inventories
Accounts Payable	700	850
Salaries Payable
Net Cash Provided by Operating Activities		1,100