The two independent cases are listed below:

Case A Case B

Year 2 Year 1 Year 2 Year 1

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 and Wages Expense 2,500 2,000 5,000 5,000

Net Income $ 1,500 $ 500 $ 2,500 $ 500

Accounts Receivable $ 300 $ 400 $ 750 $ 600

Inventory 750 500 730 800

Accounts Payable 800 700 800 850

Salaries and Wages Payable 1,000 1,200 200 250

Required:

Show the operating activities section of the statement of cash flows for year 2 using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)