The two independent cases are listed below:

	Case A				Case B
	Year 2		Year 1		Year 2		Year 1
Sales Revenue	$	12,100	$	10,100	$	26,500	$	19,100
Cost of Goods Sold		6,550		6,050		14,200		11,550
Gross Profit		5,550		4,050		12,300		7,550
Depreciation Expense		1,110		1,110		1,610		1,610
Salaries and Wages Expense		3,050		2,110		6,100		5,110
Net Income		1,390		830		4,590		830
Accounts Receivable		355		455		805		655
Inventory		805		555		840		855
Accounts Payable		910		810		855		960
Salaries and Wages Payable		2,100		1,310		255		305

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.)

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PICTURE VERSION

The two independent cases are listed below Case A Case B Year 2 Year 1 Year 2 Year 1 12,100 10,100 26,500 19,100 Sales Revenue Cost of Goods Sold 6,550 6,050 14,200 11,550 Gross Profit 5,550 4,050 12,300 7,550 Depreciation Expense 1,110 1,110 1,610 1,610 Salaries and Wages Expense 3,050 2,110 6,100 5,110 Net Income 1,390 830 4,590 830 805 655 455 Accounts Receivable 355 805 Inventory 555 840 855 Accounts Payable 910 810 855 960 Salaries and Wages Payabl 2.100 1,310 255 305 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.) Case A Case B 12.200 26,350 Cash Collected from Customers Cash Payments to Suppliers Cash Payments for Salaries and Wages Net Cash Provided by Operating Activities S 12,200 G 26,350