The two independent cases are listed below:

	Case A						Case B
	Year 2			Year 1			Year 2			Year 1
Sales Revenue	$	10,800		$	8,000		$	20,800		$	17,000
Cost of Goods Sold		5,820			4,700			11,820			10,020
Gross Profit		4,980			3,300			8,980			6,980
Depreciation Expense		1,000			1,000			1,400			1,400
Salaries and Wages Expense		2,300			1,800			4,800			4,800
Net Income		1,680			500			2,780			780
Accounts Receivable		290			380			730			590
Inventory		740			480			720			780
Accounts Payable		780			690			820			880
Salaries and Wages Payable		990			1,180			280			370

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.)