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 10,000 $ $ 26,000 $ 19,000 6,500 6,000 14,000 11,500 12,000 5,500 4,000 7,500 1,100 1,100 1,600 1,600 3,000 2,100 6,000 5,100 1,400 800 4,400 800 350 450 800 650 800 550 830 850 900 800 850 950 2,000 1,300 250 300 Compute the net cash flow from operating activities section of the Year 2 statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.) Case A Case B Cash Collected from Customers Cash Payments to Suppliers Cash Payments for Salaries and Wages Net Cash Provided by Operating Activities