The two independent cases are listed below:

	Case A				Case B
	Year 2		Year 1		Year 2		Year 1
Sales Revenue	$	12,400	$	10,400	$	28,000	$	19,400
Cost of Goods Sold		6,700		6,200		14,800		11,700
Gross Profit		5,700		4,200		13,200		7,700
Depreciation Expense		1,140		1,140		1,640		1,640
Salaries and Wages Expense		3,200		2,140		6,400		5,140
Net Income		1,360		920		5,160		920
Accounts Receivable		370		470		820		670
Inventory		820		570		870		870
Accounts Payable		940		840		870		990
Salaries and Wages Payable		2,400		1,340		270		320

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
Cash Payments to Suppliers
Cash Payments for Salaries and Wages
Net Cash Provided by Operating Activities