The independent cases are listed below that includes all items relevant to operating activities: Case C $70,000 $60,000 $101,000 67,500 26,500 8,500 Case A Case E 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) 37,500 28,500 2,500 5,500 13,500 16,500 15,500 (1,200)4,500 10,500 (1,500) 3,500 (3,500) (1,200) 2,500 3,000 1,7 50 (2,500) 1,200 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 $ 71,200 55,500 $ 97,50o Cash Collected from Customers Cash Payments to Suppliers Cash Payments for Salaries and Wages 40,000 Net Cash Provided by Operating Activities$111,200 55,500 $ 97,500