The two independent cases are listed below Case A Case B Sales Revenue Cost of Goods Sold Gross Profit Depreciation Expense Salaries and Wages Expense Net Income Accounts Receivable Inventory Accounts Payable Salaries and Wages Payable Year 2 Year1 Year 2 Year 1 $12,200 $10,200 $27,000 $19,200 6,600 6,100 14,400 11,600 12,600 7,600 1,620 620 6,200 5,120 860 660 860 970 310 5,600 4,100 1,120 ,120 3,100 2,120 860 460 560 820 2,200 ,320 1,380 360 810 920 4,780 810 850 860 260 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 $ 12,300 26,850 Cash Collected from Customers Cash Payments to Suppliers Cash Payments for Salaries and Wages Net Cash Provided by Operating