The two independent cases are listed below:

	Case A				Case B
	Year 2		Year 1		Year 2		Year 1
Sales Revenue	$	11,000	$	9,000	$	21,000	$	18,000
Cost of Goods Sold		6,000		5,500		12,000		11,000
Gross Profit		5,000		3,500		9,000		7,000
Depreciation Expense		1,000		1,000		1,500		1,500
Salaries and Wages Expense		2,500		2,000		5,000		5,000
Net Income		1,500		500		2,500		500
Accounts Receivable		300		400		750		600
Inventory		750		500		730		800
Accounts Payable		800		700		800		850
Salaries and Wages Payable		1,000		1,200		200		250

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.)