For the following two independent cases, show the cash flows from the operating activities section of the statement of cash flows for Year 2 using the indirect method.

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Case A Case B Year 2 Year 2 Year 1 Year 1 Sales Revenue $10,000 $9,000 $21,000 $18,000 Cost of Goods Sold 6,000 5,500 12,000 11,000 Gross Profit 4,000 3,500 9,000 7,000 Depreciation Expense Salaries Expense 1,000 1,000 2,000 1,500 2,500 2,000 5,000 5,000 Net Income 500 500 2,000 500 Accounts Receivable 300 400 750 600 790 Inventories 600 500 800 Accounts Payable Salaries Payable 800 700 800 850 250 1,000 1,200 200