The independent cases are listed below that includes all items relevant to operating activities: Case A Sales revenue $ 68,000 Cost of goods sold 36,500 Depreciation expense 10,300 Salaries and wages expense 5,300 Net income 15,900 Accounts receivable increase (decrease) (1,000) Inventory increase (decrease) 2,300 Accounts payable increase (decrease) 0 Salaries and wages payable increase (decrease) 1,650 Case B $ 58,000 27,500 2,300 13,300 14,900 4,300 0 2,800 (2,300) Case C $ 99,000 66,500 26,300 8,300 (2,100) 3,300 (3,300) (1,000) 1,000 Compute cash flows from operating activities using the direct method. (Amounts to be deducte be indicated with a minus sign.) Case A $ 69,000 Case B $ 53,700 Case C $ 95,700 Cash Collected from Customers Cash Payments to Suppliers Cash Payments for Salaries and Wages | Net Cash Provided by Operating Activities | $ 69,000 $ 53,700 $ 95,700