The two independent cases are listed below:

	Case A				Case B
	Year 2		Year 1		Year 2		Year 1
Sales Revenue	$	10,300	$	5,500	$	20,300	$	14,500
Cost of Goods Sold		5,370		2,700		11,370		8,570
Gross Profit		4,930		2,800		8,930		5,930
Depreciation Expense		1,200		1,200		1,150		1,150
Salaries and Wages Expense		1,800		1,300		4,300		4,300
Net Income		1,930		300		3,480		480
Accounts Receivable		265		330		680		565
Inventory		715		430		695		730
Accounts Payable		730		665		870		930
Salaries and Wages Payable		965		1,130		355		420

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.)