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 $ 11,300 $ 10,500 $ 21,300 $ 19,500 6,270 2,000 12,270 12,170 5.030 3.500 9,030 7,330 1000 1.000 1650 1650 2.200 1700 5,300 5,300 1.830 800 2,080 380 430 780 615 530 745 830 830 715 830 1015 1.230 215 280 895 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