The independent cases are listed below that includes all items relevant to operating activities:

	Case A				Case B				Case C
Sales revenue	$	65,000			$	55,000			$	96,000
Cost of goods sold		35,000				26,000				65,000
Depreciation expense		10,000				2,000				26,000
Salaries and wages expense		5,000				13,000				8,000
Net income (loss)		15,000				14,000				(3,000	)
Accounts receivable increase (decrease)		(1,000	)			4,000				3,000
Inventory increase (decrease)		2,000				0				(3,000	)
Accounts payable increase (decrease)		0				2,500				(1,000	)
Salaries and wages payable increase (decrease)		1,500				(2,000	)			1,000

Compute cash flows from operating activities using the direct method. (Amounts to be deducted should be indicated with a minus sign.)

	Case A	Case B	Case C
Cash Collected from Customers
Cash Payments to Suppliers
Cash Payments for Salaries and Wages
Net Cash Provided by Operating Activities