The two independent cases are listed below:

Case A Case B

Year $2$ Year $1$ Year $2$ Year $1$

Sales Revenue $ $11,000$ $ $9,000$ $ $21,000$ $ $18,000$

Cost of Goods Sold $6,0005,50012,00011,000$

Gross Profit $5,0003,5009,0007,000$

Depreciation Expense $1,0001,0001,5001,500$

Salaries and Wages Expense $2,5002,0005,0005,000$

Net Income $ $1,500$ $ $500$ $ $2,500$ $ $500$

Accounts Receivable $ $300$ $ $400$ $ $750$ $ $600$

Inventory $750500730800$

Accounts Payable $800700800850$

Salaries and Wages Payable $1,0001,200200250$

Required:

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.$)$