The two independent cases are listed below:

	Case A				Case B
	Year 2		Year 1		Year 2		Year 1
Sales Revenue	$	11,400	$	9,400	$	23,000	$	18,400
Cost of Goods Sold		6,200		5,700		12,800		11,200
Gross Profit		5,200		3,700		10,200		7,200
Depreciation Expense		1,040		1,040		1,540		1,540
Salaries and Wages Expense		2,700		2,040		5,400		5,040
Net Income		1,460		620		3,260		620
Accounts Receivable		320		420		770		620
Inventory		770		520		770		820
Accounts Payable		840		740		820		890
Salaries and Wages Payable		1,400		1,240		220		270

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	$11,500	$22.850
CASH PAYMENT TO SUPPLIERS	$	$
CASH PAYMENT FOR SALARIES AND WAGES	$	$
NET CASH PROVIDED BY OPERATING ACTIVITIES	$	$