The two independent cases are listed below:

	Case A				Case B
	Year 2		Year 1		Year 2		Year 1
Sales Revenue	$	12,900	$	10,900	$	30,500	$	19,900
Cost of Goods Sold		6,950		6,450		15,800		11,950
Gross Profit		5,950		4,450		14,700		7,950
Depreciation Expense		1,190		1,190		1,690		1,690
Salaries and Wages Expense		3,450		2,190		6,900		5,190
Net Income		1,310		1,070		6,110		1,070
Accounts Receivable		395		495		845		695
Inventory		845		595		920		895
Accounts Payable		990		890		895		1,040
Salaries and Wages Payable		2,900		1,390		295		345

Compute the net cash flow from operating activities section of the Year 2 statement of cash flows using the direct method.

Case A Case B Cash Collected from Customers Cash Payments to Suppliers Cash Payments for Salaries and Wages Net Cash Provided by Operating Activities $ 0 $ 0