Case A		Case B
	Year 2	Year 1	Year 2	Year 1
Sales Revenue	$11,000	$9,000	$21,000	$18,000
Cost of Goods Sold	6,000	5,500	12,000	11,000
Gross Profit	5,000	3,500	9,000	7,000
Depreciation Expense	1,000	1,000	1,500	1,500
Salaries and Wages Expense	2,500	2,000	5,000	5,000
Net Income	1,500	500	2,500	500
Accounts Receivable	300	400	750	600
Inventory	750	500	730	800
Accounts Payable	800	700	800	850
Salaries and Wages Payable	1,000	1,200	200	250

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