The two independent cases are listed below: Case A Case B Year 2 Year1 Year 2 Year 1 $10,000 s 4,000 $20,000 $13,000 Sales Revenue Cost of Goods Sold Gross Profit 5,100 1,500 11100 7300o 4,900 2,500 8,900 5,700 Depreciation Expense 1,200 1,200 1,000 1,000 alaries and Wages 1,500 1,000 4,000 4,000 Expense Net Income 2,200 300 3,900 700 Accounts Receivable 250 300 650 550 700 400 680 700 700 650 900 940 Inventory Accounts Payable Salaries and Wages Payable 950 1100 400 450 Show the operating activities section of the statement of cash flows for year 2 using the indirect method. (Amounts to be deducted should be indicated with a minus sign.) Case A Case EB Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities Changes in Assets and Liabilities