The independent cases are listed below that includes all items relevant to operating activities: Case A Case B Case C Sales revenue $ 71,000 $ 61,000 $ 102,000 Cost of goods sold 38,000 29,000 68,200 Depreciation expense 10,600 2,600 26,600 Salaries and wages expense 5,600 13,600 8,600 Net income 16,800 15,800 (1,400) Accounts receivable increase (decrease) (1,000) 4,600 3,600 Inventory increase (decrease) 2,600 0 (3,600) Accounts payable increase (decrease) 0 3,100 (1,000) Salaries and wages payable increase (decrease) 1,800 (2,600) 1,000 Compute cash flows from operating activities using the direct method. (Amounts to be deducted should be indicated with a minus sign.)
