The two independent cases are listed below: points 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 Case A Case B Year 2 Year 1 Year 2 Year 1 $11,600 $ 12,000 $21,600 $ 21,000 6,540 8,700 12,540 12,940 5,060 3,300 9,060 8,060 1,000 1,000 1,800 1,800 1,900 1,400 5,600 5,600 2,160 900 1,660 660 330 460 810 630 780 560 760 860 860 730 860 940 1,030 1,260 230 310 eBook References 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.) Case A Case B Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities Changes in Assets and Liabilities | $ 0