The two independent cases are listed below: Case A Case B Year 2 Year 1 Year 2 Year 1 $10,000 $4,000 $20,000 $13,000 Sales Revenue Cost of Goods Sold Gross Profit Depreciation Expense Salaries and Wages Expensee Net Income Accounts Receivable Inventory Accounts Payable Salaries and Wages Payable 5,100 1,500 11,100 7,300 4,900 2,500 8,900 5,700 1,200 1,200 1,000 1,000 1,500 1,000 4,000 4,000 300 3,900 700 550 700 940 450 2,200 250 700 700 950 1,100 300 400 650 650 680 900 400 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.)