The two independent cases are listed below: Case A Case B Year 2 Year 1 Year 2 Year 1 $ 12,300 10,300 27,500 19,300 $ $ $ Sales Revenue 14.600 11,650 Cost of Goods Sold 6.650 6.150 12.900 5,650 4.150 7,650 1,130 1,130 1.630 1.630 3,150 2.130 6.300 5,130 Gross Profit Depreciation Expense Salaries and Wages Expense Net Income Accounts Receivable Inventory Accounts Payable Salaries and Wages Payable 1.370 365 815 930 890 465 565 830 4,970 815 860 865 890 665 865 980 2.300 1330 265 315 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 Cash Collected from Customers Cash Payments to Suppliers Cash Payments for Salaries and Wages Net Cash Provided by Operating Activities