The two independent cases are listed below: Case A Case B Sales Revenue Cost of Goods Sold Gross Profit Depreciation Expense Salaries and Wages Expense Net Income Accounts Receivable Inventory Accounts Payable Salaries and Wages Payable Year 2Year 1 Year 2 Year 1 $11,800 $12,400 $21,800 $22,000 6,720 9,500 12,72013,910 5,080 2,9009,080 8,090 1,200 1,200 1,900 1,900 5,800 390 1,700 1,200 2,180500 1,380 480 5,800 340 830 790 580 770 880 880970 330 880 1,040 040740 770 640 1,280 240 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 ACase B $ 2,180 1,380 Net Income Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities Depreciation Expense 1,200 1,900 Changes in Assets and Liabilities Accounts Receivable Inventory Accounts Payable Salaries and Wages Payable Net Cash Provided by Operating Activitles$ 3,380 3,280