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 $10,100 $4,500 $20,100 $13,500 5,190 1,900 11,190 7,720 4,910 2,600 8,910 5,780 1,100 1,100 1,050 1,050 1,600 1,100 4,100 4,100 2,210 400 3,760 630 255 310 660 555 705 410 685 710 710 655 890 945 955 1,110 385 440 Show the operating activities section of the statement of cash flows for year 2 using the indirect method. (Amounts to be deducte 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 DOS