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The independent cases are listed below that includes all items relevant to operating activities: Sales revenue Cost of goods sold Depreciation expense Salaries and wages expense Net income (loss) Accounts receivable increase (decrease) Inventory increase (decrease) Accounts payable increase (decrease) Salaries and wages payable increase (decrease) case A $63,000 34,000 11, 200 4,800 13,000 (1,000) 1,800 Case B $53,000 25,000 1,800 12,800 13,400 3,800 Case C $97,000 71,900 27,200 7,800 (9,900) 2,800 (2,800) (1,000) 1,000 1,400 2,380 (1,800) Compute cash flows from operating activities using the direct method. (Amounts to be deducted should be indicated with a minus sign.) Cash Collected from Customers Cash Payments to Suppliers Cash Payments for Salaries and Wages Net Cash Provided by Operating Activities Case A $ 64,000 35,800 6,200 $ 106,000 Case B $ 49,200 27.300 11,000 S 87.500 Case C $ 94,200 68.100 8,800 $ 171.100