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 $12,000 $12,400 $22,000 $23,000 6,900 9,500 12,900 14,520 5,100 2,900 9,100 8,480 1,100 1,100 2,000 2,000 1,500 1,000 6,000 6,000 2,500 800 1,100 480 350 500 650 800 600 900 900 750 900 980 1,050 1,300 260 350 850 780 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