For Each of the Following Separate Cases, Use the Information

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)
$\begin{array}{|l|c|}\hline\text { Accounts receivable balances: }\\\hline \text { Beginning of year } & \$ 60,000 \\\hline \text { End of year } & 57,000 \\\hline \text { Sales revenue (all on credit) } & 375,000 \\\hline \text { Cash received from } & \$ \underline{\quad\quad}\\\hline\end{array}$


(b)
$\begin{array}{|l|r|}\hline \text { Accounts payable balances: } & \\\hline \text { Beginning of year } & \$ 42,000 \\\hline \text { End of year} & 45, \\\hline \text { Merchandise inventory balances: } & \\\hline \text { Beginning of year } & 50,000 \\\hline \text { End of year } & 47,500 \\\hline \text { Cost of goods sold } & 250,000 \\\hline\text { Cash paid for merchandise inventory }& \$ \underline{\quad\quad}\\\hline\end{array}$ $$\begin{array} { l | l | r } \hline & & \\\hline \text { (c) } & \text { Interest payable balances: } & \\\hline & \text { Beginging of year } & \$ 7 , 5 0 0 \\\hline & \text { End of year } &9 , 2 0 0 \\\hline & \text { Interest expense } & 3 5 , 0 0 0\\\hline & \text { Cash paid for interest } & \$ \underline{\quad\quad}\\\hline\end{array}$$