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
Compute the net cash flow from operating activities section of the 2013 statement of cash flows using the direct method. Case A Case B Cash Collected from Customers: ? ? Cash Payments to Suppliers ? ? Cash Payment for Salaries ? ? NET CASH PROVIDED BY OPERATING ACTIVITIES ? ?