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The two independent cases are listed below: Sales Revenue Case A Case B Year 2 Year 1 Year 2 Year 1 $ 11,900 $ 9,900

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The two independent cases are listed below: Sales Revenue Case A Case B Year 2 Year 1 Year 2 Year 1 $ 11,900 $ 9,900 $25,500 $ 18,900 6,450 5,950 13,800 11.450 Cost of Goods Sold Gross Profit 5,450 1,090 3,950 11,700 1,090 1,590 2,090 5.900 2,950 4,210 Depreciation Expense Salaries and Wages Expense Net Income Accounts Receivable Inventory Accounts Payable Salaries and Wages Payable 1,410 345 795 890 795 7,450 1,590 5,090 770 645 845 940 295 770 445 545 790 1,290 820 845 245 1,900 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 Cash Collected from Customers Cash Payments to Suppliers Cash Payments for Salaries and Wages Net Cash Provided by Operating Activities $ 0 $ 0

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