The Following Selected Account Balances Are Taken from a Merchandising

The following selected account balances are taken from a merchandising company's records:
$\begin{array}{|l|r|r|l|}\hline&\text { Dec. 31 } & \text { Dec. 31 } & \text { For the } \\&2012 & 2013 & \text { Year 2013 }\\\hline \text { Merchandise inventory } & \$ 15,600 & \$ 21,200 & \\\hline \text { Accounts payable } & 32,400 & 27,400 & \\\hline \text { Salaries payable } & 4,400 & 3,000 & \\\hline \text { Accounts receivable } & 42,000 & 36,000 & \\\hline \text { Total assets } & 234,000 & 286,000 &\\\hline \text { Sales } & & & \$ 312,000 \\\hline \text { Cost of goods sold } & & & 165,600 \\\hline \text { Salaries expense } & & & 48,000\\\hline\end{array}$

(a)Calculate the cash payments made during 2013 for merchandise.Assume all of the company's accounts payable balances are a result from merchandise purchases.
(b)Calculate the cash receipts from customer sales during 2013.
(c)Calculate the cash payments for salaries during 2013.