The two independent cases are listed below:

Case A				Case B
	2013		2012		2013		2012

Sales Revenue	$	11,300	$	10,500	$	21,300	$	19,500
Cost of Goods Sold		6,270		7,000		12,270		12,170
Gross Profit		5,030		3,500		9,030		7,330
Depreciation Expense		1,000		1,000		1,650		1,650
Salaries Expense		2,200		1,700		5,300		5,300
Net Income		1,830		800		2,080		380
Accounts Receivable		315		430		780		615
Inventories		765		530		745		830
Accounts Payable		830		715		830		895
Salaries Payable		1,015		1,230		215		280
THE QUESTION: Show the operating activities section of the 2013 statement of cash flows using the indirect method. (List cash outflows as negative amounts.) PLEASE AND THANK YOU!