M12-5 Computing Cash Rows from Operating Activities (Indirect Method) [LO 12-2] The two independent cases are listed below:Show the operating activities section of the 2013 statement of cash flows using the indirect method. (List cash outflows as negative amounts.) Case A case B Net Income Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities: Depreciation Changes in Assets and Liabilities: Accounts Receivable Inventories Accounts Payable Salaries Payable Net Cash Provided by Operating Activities