The two independent cases are listed below: 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 11,300 $ 10,500 $ 21,300 $ 19,500 12,270 6,270 7,000 12,170 5,030 3,500 9,030 7,330 1,000 1,000 1,650 1.650 2,200 1,700 5,300 5,300 1,830 800 2,080 380 315 430 780 615 765 530 745 830 830 715 830. 895 1,015 1,230 215 280 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.)