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 Year 2 Case B Year 1 $ 10,700 $7,500 $ 20,700 $16,500 5,730 4,300 11,730 9,738 4,970 3,200 8,978 6,778 1,100 1,100 1,350 1,350 2,200 1,700 4,700 4,700 $1,678 $ 400 $ 2,928 $720 $285 $ 370 $ 720 $ 585 735 470 715 778 770 685 830 870 985 1,178 295 380 Show the operating activities section of the statement of cash flows for year 2 using the indirect method. Note: Amounts to be deducted should be Indicated with a minus sign. Adjustments to Reconcile Net Income to Net Cash Provided by (Used in) Operating Activities: Changes in Assets and Liabilities Case A Case B