The independent cases are listed below that includes all items relevant to operating activities: (8 00:47.21 Case A Case B Case C Sales revenue $ 61,000 $ 51,000 $102,000 Cost of goods sold 33,000 24,000 73,300 Depreciation expense 11,400 1,600 27.400 Salaries and wages expense 4,600 12,600 7,600 Net income 12,000 12,800 (6.300) Accounts receivable increase (1,200) 3,600 2,600 (decrease) Inventory increase (decrease) yncroase (decrease) 1,600 0 2.600) Accounts payable increase (decrease) 0 2,100 (1,200) Salaries and wages payable increase 1,300 (1,600) 1,200 (decrease) 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 Activitie les