The two independent cases are listed below:

Case A Case B

Year 2 Year 1 Year 2 Year 1

Sales Revenue

$11,100 $9,100 $21,500 $18,100

Cost of Goods Sold

6,050 5,550 12,200 11,050

Gross Profit

5,050 3,550 9,300 7,050

Depreciation Expense

1,010 1,010 1,510 1,510

Salaries and Wages Expense

2,550 2,010 5,100 5,010

Net Income

1,490 530 2,690 530

Accounts Receivable

305 405 755 605

Inventory

755 505 740 805

Accounts Payable

810 710 805 860

Salaries and Wages Payable

1,100 1,210 205 255

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.)

Cash Collected from Customers

Cash Payments to Suppliers

Cash Payments for Salaries and Wages

Net Cash Provided by Operating Activities