The two independent cases are listed below:

	Case A				Case B
	Year 2		Year 1		Year 2		Year 1
Sales Revenue	$	12,400	$	10,400	$	28,000	$	19,400
Cost of Goods Sold		6,700		6,200		14,800		11,700
Gross Profit		5,700		4,200		13,200		7,700
Depreciation Expense		1,140		1,140		1,640		1,640
Salaries and Wages Expense		3,200		2,140		6,400		5,140
Net Income		1,360		920		5,160		920
Accounts Receivable		370		470		820		670
Inventory		820		570		870		870
Accounts Payable		940		840		870		990
Salaries and Wages Payable		2,400		1,340		270		320

Compute the net cash flow from operating activities section of the Year 2 statement of cash flows using the direct method and find the following for both cases A and B:

a) cash collected from customers

b) cash payments to suppliers

c) cash payments for salaries and wages