The two independent cases are listed below: Case A Case B Year 2 Year 1 Year 2 Year 1 Sales Revenue $ 11,200 $ 9,200 $ 22,000 $ 18,200 Cost of Goods Sold 6,100 5,600 12,400 11,100 Gross Profit 5,100 3,600 9,600 7,100 Depreciation Expense 1,020 1,020 1,520 1,520 Salaries and Wages Expense 2,600 2,020 5,200 5,020 Net Income 1,480 560 2,880 560 Accounts Receivable 310 410 760 610 Inventory 760 510 750 810 Accounts Payable 820 720 810 870 Salaries and Wages Payable 1,200 1,220 210 260 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.)