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

	Case A				Case B				Case C
Sales revenue	$	72,000			$	62,000			$	103,000
Cost of goods sold		38,500				29,500				68,900
Depreciation expense		10,700				2,700				26,700
Salaries and wages expense		5,700				13,700				8,700
Net income (loss)		17,100				16,100				(1,300	)
Accounts receivable increase (decrease)		(1,100	)			4,700				3,700
Inventory increase (decrease)		2,700				0				(3,700	)
Accounts payable increase (decrease)		0				3,200				(1,100	)
Salaries and wages payable increase (decrease)		1,850				(2,700	)			1,100

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