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 $ 10, 400 $6,000 $20,400 $ 15,000 5,460 3,100 11,460 8,770 4,940 2,900 8,940 6,230 1,100 1,100 1,200 1,200 1,900 1,400 4,400 4,400 1,940 400 3,340 630 270 340 690 570 720 440 700 740 740 670 860 910 970 1,140 340 410 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 $ 4,400 Case B $ 5,400 Net Income Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities Changes in Assets and Liabilities $ 4,400 $ 5,400