The two independent cases are listed below:

	Case A				Case B
	Year 2		Year 1		Year 2		Year 1
Sales Revenue	$	11,200	$	9,200	$	22,000	$	18,200
Cost of Goods Sold		6,100		5,600		12,400		11,100
Gross Profit		5,100		3,600		9,600		7,100
Depreciation Expense		1,020		1,020		1,520		1,520
Salaries and Wages Expense		2,600		2,020		5,200		5,020
Net Income		1,480		560		2,880		560
Accounts Receivable		310		410		760		610
Inventory		760		510		750		810
Accounts Payable		820		720		810		870
Salaries and Wages Payable		1,200		1,220		210		260

Compute the net cash flow from operating activities section of the Year 2 statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.)