The two independent cases are listed below:

Case A		Case B
	Year 2	Year 1	Year 2	Year 1
Sales Revenue	$ 11,100	$ 9,500	$ 21,100	$ 18,500
Cost of Goods Sold	6,090	5,900	12,090	11,390
Gross Profit	5,010	3,600	9,010	7,110
Depreciation Expense	1,100	1,100	1,550	1,550
Salaries and Wages Expense	2,400	1,900	5,100	5,100
Net Income	$ 1,510	$ 600	$ 2,360	$ 460
Accounts Receivable	$ 305	$ 410	$ 760	$ 605
Inventory	755	510	735	810
Accounts Payable	810	705	810	865
Salaries and Wages Payable	1,005	1,210	205	260

Required:

Show the operating activities section of the statement of cash flows for year 2 using the indirect method.

Note: Amounts to be deducted should be indicated with a minus sign.