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 Required: Case A Year 2 Year 1 $ 11,000 $ 9,000 $ 21,000 Year 2 Case B Year 1 $ 18,000 6,000 5,500 12,000 11,000 5,000 3,500 9,000 7,000 1,000 1,000 1,500 1,500 2,500 2,000 5,000 5,000 $ 1,500 $ 500 $ 2,500 $ 500 $ 300 750 $ 400 $ 750 $ 600 500 730 800 800 700 800 850 1,000 1,200 200 250 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.) Net Income Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities Depreciation Expense Changes in Assets and Liabilities Accounts Receivable Inventory Accounts Payable Salaries and Wages Payable Net Cash Provided by Operating Activities Case A Case B $ 1,500 $ 2,500 $ 1,000 1,500 (300) X 750 750 X (730) (800) 800 1,000 200 X 3,150 $ 5,020 *Red text indicates no response was expected in a cell or a formula-based calculation is incorrect; no points deducted.