The two independent cases are listed below:

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& $\backslash$multicolumn$\{2\}\{$c$\}\{$ Case A $\}$ & $\backslash$multicolumn$\{2\}\{$c$\}\{$ Case B $\}\backslash \backslash$

$\backslash$cline $\{2-6\}$ & Year $2$ & Year $1$ & Year $2$ & Year $1\backslash \backslash$

Sales Revenue & $\backslash (\backslash$$ $11,500\backslash )$ & $\backslash (\backslash$$ $11,500\backslash )$ & $\backslash (\backslash$$ $21,500\backslash )$ & $\backslash (\backslash$$ $20,500\backslash )\backslash \backslash$

Cost of Goods Sold & $6,450$ & $8,000$ & $12,450$ & $12,650\backslash \backslash$

Gross Profit & $5,050$ & $3,500$ & $9,050$ & $7,850\backslash \backslash$

Depreciation Expense & $1,200$ & $1,200$ & $1,750$ & $1,750\backslash \backslash$

Salaries and Wages Expense & $2,000$ & $1,500$ & $5,500$ & $5,500\backslash \backslash$

Net Income & $\backslash (\backslash$$ $1,850\backslash )$ & $\backslash (\backslash$$ $800\backslash )$ & $\backslash (\backslash$$ $1,800\backslash )$ & $\backslash (\backslash$$ $600\backslash )\backslash \backslash$

$\backslash$hline Accounts Receivable & $\backslash (\backslash$$ $325\backslash )$ & $\backslash (\backslash$$ $450\backslash )$ & $\backslash (\backslash$$ $800\backslash )$ & $\backslash (\backslash$$ $625\backslash )\backslash \backslash$

Inventory & $775$ & $550$ & $755$ & $850\backslash \backslash$

Accounts Payable & $850$ & $725$ & $850$ & $925\backslash \backslash$

Salaries and Wages Payable & $1,025$ & $1,250$ & $225$ & $300$

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Required:

Show the operating activities section of the statement of cash flows for year $2$ using the indirect method. Note: Amounts to be deducted should be indicated with a minus sign.

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$\backslash$hline & $\backslash$multicolumn$\{1\}\{|$c$|\}\{$ Case A $\}$ & Case B $\backslash \backslash$

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Adjustments to Reconcile Net Income to Net Cash $\backslash \backslash$

Provided by Operating Activities

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$\backslash$hline & & $\backslash \backslash$

$\backslash$hline Changes in Assets and Liabilities & & $\backslash \backslash$

$\backslash$hline & & $\backslash \backslash$

$\backslash$hline & & $\backslash \backslash$

$\backslash$hline & & $\backslash \backslash$

$\backslash$hline & & $\backslash \backslash$

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