For Each of the Following Separate Cases,use the Information Provided

For each of the following separate cases,use the information provided to calculate the missing cash inflow or cash outflow using the direct method.
(a)
$\begin{array}{|l|c|}\hline \text { Accounts receivable balances: } & \\\hline \text { Beginning of year } & \$ 60,000 \\\hline \text { End of year } & 63,000 \\\hline \text { Sales revenue (all on credit) } & 395,000 \\\hline \text { Cash received from customers } & \$ \\\hline\end{array}$

$\begin{array}{|c|l|c|}\hline \text { (b) } & \text { Accounts payable balances: } & \\\hline & \text { Beginning of year } & \$ 42,000 \\\hline & \text { End of year. } & 31,000 \\\hline & \text { Merchandise inventory balances: } & \\\hline & \text { Beginning of year } & 50,000 \\\hline & \text { End of year ...... } & 52,500 \\\hline & \text { Cost of goods sold. } & 250,000 \\\hline & \text { Cash paid for merchandise inventory } & \$\\\hline\end{array}$

(c)
$\begin{array}{|c|c|}\hline \text { Interest payable balances:} & \\\hline \text { Beginning of year } & \$ 7,500 \\\hline \text { End of year } & 8,200 \\\hline \text { nterest expense } & 31,000 \\\hline\text { Cash paid for interest }&\$\\\hline\end{array}$