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

For each of the following independent cases,use the information provided to calculate the missing cash inflow or cash outflow:
(a.)
$\begin{array}{|l|r|}\hline \text { Interest payable, beginning-year } & \$ 4,200 \\\hline \text { Interest expense } & 26,700 \\\hline \text { Interest payable, year-end } & 3,000 \\\hline \text { Cash paid for interest } & \$ \underline{\quad\quad}\\\hline\end{array}$
(b.)
$$\begin{array} { | l | r | } \hline \text { Prepaid insurance, beginning of year } & \$ 7,000 \\\hline \text { Insurance expense } & 16,800 \\\hline \text { Prepaid insurance, year-end } & 3,400 \\\hline \text { Cash paid for insurance } & \$\underline{\quad\quad} \\\hline\end{array}$$
(c.)
$$\begin{array} { | l | r | } \hline \text { Interest receivable, beginning of year } & \mathbf { 8 0 0 } \\\hline \text { Interest revenue } & 12,600 \\\hline \text { Interest receivable, year-end } & 1,200 \\\hline \text { Cash received for interest } & \$\underline{\quad\quad} \\\hline\end{array}$$
(d.)
$$\begin{array} { | l | r | } \hline \text { Accounts payable, beginning of year } & \$ 60,000 \\\hline \text { Cost of goods sold } & 244,000 \\\hline \text { Merchandise irventory, beginning of year } & 35,000 \\\hline \text { Merchandise inventory, year-end } & 40,500 \\\hline \text { Accounts payable, year-end } & 64,800 \\\hline \text { Cash paid for merchandise } & \$ \underline{\quad\quad}\\\hline\end{array}$$