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

	Case A				Case B				Case C
Sales revenue	$	69,000			$	59,000			$	100,000
Cost of goods sold		37,000				28,000				67,000
Depreciation expense		10,400				2,400				26,400
Salaries and wages expense		5,400				13,400				8,400
Net income (loss)		16,200				15,200				(1,800	)
Accounts receivable increase (decrease)		(1,100	)			4,400				3,400
Inventory increase (decrease)		2,400				0				(3,400	)
Accounts payable increase (decrease)		0				2,900				(1,100	)
Salaries and wages payable increase (decrease)		1,700				(2,400	)			1,100

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