The two independent cases are listed below: Case A Case B Year 2 Year 1 Year 2 Year 1 12,000. 12,400 $ $ 12,400 22,000 $23,000 Sales Revenue 12,900 14,520 Cost of Goods Sold 6.900 9,500 5,100 1,100 2,900 1,100 9,100 2,000 6,000 8,480 2,000 1,500 1,000 6,000 Gross Profit Depreciation Expense Salaries and Wages Expense Net Income Accounts Receivable Inventory Accounts Payable Salaries and Wages Payable 2,500 350 800 900 800 500 600 750 1,100 850 780 900 480 650 900 980 1,050 1,300 260 350 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 B Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities Changes in Assets and Liabilities