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The independent cases are listed below that includes all items relevant to operating activities: Case A Case B Case C $64,000

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Cash Payment to Suppliers:
Particulars Case A Case B Case C
Cost of Goods Sold (A) 39,500 30,500 70,300
Add/ (Less) : Inventory Increase and Decrease (B) 2900                     -        (3,900.00)
Total Purchase ( C ) (A+B) 42,400 30,500 66,400
Add/ (Less) : Decrease in accounts payable / (Increase in accounts payable) (D)                     -       (3,400.00)        1,000.00
Cash Payment to Suppliers ( E ) (C+D) 42400 27100 67400
Cash Payment for Salaries and Wages:
Particulars Case A Case B Case C
Salaries and Wages Expenses (A) 5900 13900 8900
Add/ (Less) : Decrease in Salary & Wages Payable / (Increase in Salary and Wages Payable) (B)     (1950)        2,900.00      (1,000.00)
Cash Payment for Salaries and Wages ( C ) (A+B) 3950 16800 7900
Cash Flow from Operating Activities
Particulars Case A Case B Case C
Cash Collected from Customers 75000 59100 101,100
Cash payment to Suppliers -42400 -27100 -67400
Cash payment for Salaries and Wages -3950 -16800 -7900
Net Cash provided by Operating Activities 28,650 15,200 25,800
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