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The two independent cases are listed below Case A Case B Sales Revenue Cost of Goods Sold Gross Profit Depreciation Expense Year 2 Year 1

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The two independent cases are listed below Case A Case B Sales Revenue Cost of Goods Sold Gross Profit Depreciation Expense Year 2 Year 1 Year 2Year 1 $12,800 $10,800 $30,000 $19,800 6,900 6,400 15,600 1,900 5,900 4,400 14,400 7,900 1,180 1,180 1,680 1,680 Salaries and Wages Expense 3,40 0 6805,180 Net Income Accounts Receivable Inventory Accounts Payable 1,320 1,040 5,920 1,040 490 840 690 840 590 910 890 890 1,030 Salaries and Wages Payable 2,800 1,380 290 340 390 980 880 Compute the net cash flow from operating activities section of the Year 2 statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.) Case A Case B+ Cash Collected from Customers Cash Payments to Suppliers Cash Payments for Salaries and Wages Net Cash Provided by Operating Activities$ 0 S 0

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