The independent cases listed below include all items relevant to operating activities. 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) Case A $ 74,000 39,500 10,900 5,900 Case B $ 64,000 30,500 2,900 Case C $ 105,000 13,900 70,300 26,900 8,900 $ (1,100) $ 17,700 $ 16,700 $ (1,000) $ 4,900 $ 3,900 2,900 (3,900) 1,950 3,400 (2,900) (1,000) 1,000 Required: Compute cash flows from operating activities using the direct method. (Amounts to be deducted should be indicated with a minus sign.) Cash Collected from Customers Cash Payments to Suppliers Cash Payments for Salaries and Wages Net Cash Provided by Operating Activities Case A Case B Case C