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 $10,200 $5,000 $20,200 $14,000 5,280 2,300 11,280 8,280 4,920 2,700 8,920 5,720 1,000 1,000 1,100 1,100 1,700 1,200 4,200 4,200 2,220 500 3,620 420 260 320 670 560 420 690 728 720 660 888 950 960 1,120 378 430 710 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 Net Income Accounts Receivable Inventory Accounts Payable Salaries and Wages Payable 2,220 260 710 720 960 500 320 420 660 1,120 3,620 670 690 880 370 420 560 720 950 430 Show the operating activities section of the statement of cash flows for year 2 using the indirect method. (Amounts to b 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 $ 0 $ 0