During August 2017, Packer Manufacturing had the following cash receipts and disbursements:

Cash received from customers....................................$319,000

Cash received from selling equipment..............................11,200

Cash paid for salaries..................................................47,000

Cash paid to suppliers for inventory purchases..................130,000

In addition, the following balance sheet account balances were shown on Packer's books:

                                                 July 31                     August 31

Accounts receivable..........$128,000....................$135,000

Inventory..........................33,000.......................25,000

Accounts payable................21,000.......................25,000

Salaries payable...................8,000........................5,000

Assume all sales and purchases are on account.

Required:

1. Determine sales for August 2017.

2. Determine salary expense for August 2017.

3. Determine cost of goods sold for August 2017.