The two independent cases are listed below: Case A Case B Year 2 Year 1 Year 2 Year 1 Sales Revenue $ 10,400 $ 6,000 $ 20,400 $ 15,000 Cost of Goods Sold 5,460 3,100 11,460 8,770 Gross Profit 4,940 2,900 8,940 6,230 Depreciation Expense 1,100 1,100 1,200 1,200 Salaries and Wages Expense 1,900 1,400 4,400 4,400 Net Income 1,940 400 3,340 630 Accounts Receivable 270 340 690 570 Inventory 720 440 700 740 Accounts Payable 740 670 860 910 Salaries and Wages Payable 970 1,140 340 410 Show the operating activities section of the statement of cash flows for year 2 using the indirect method