3 value: 2.14 points M12-5 Computing Cash Flows from Operating Activities (Indirect Method) [LO 12-2] The two independent cases are listed below: Case A Case B Year 2 Year 1 Year 2 Year 1 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 $11,700 $12,500 $21,700 $21,500 6,630 9,200 12,630 13,460 5,0703,300 9,070 8,040 1,100 1,100 1,850 1,850 0 1,300 5,700 5,700 490 635 870 955 320 1,80 2,170 335 785 870 470 570 735 1,035 1,270 9001,520 820 765 870 235 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