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 Case B Year 2 Year 1 Year 2 Year 1 $11,900 $12,500 $21,900 $22,500 6,810 9,800 12,810 14,210 5,090 2,700 9,090 8,290 1,000 1,000 1,950 1,950 1,600 1,100 5,900 5,900 2,490 600 1,240 440 345 490 840 645 795 390 775 890 890 745 890 985 1,045 1,290 2 45 340 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