El Lobos Corp. uses the direct method to prepare its statement of cash flows and follows IFRS. El Lobos€™ trial balances at December 31, 2011, and 2010, were as follows:

Additional information:
1. El Lobos purchased $5,000 of equipment during 2011.
2. El Lobos allocated one third of its depreciation expense to selling expenses and the remainder to general and administrative expenses.
3. Bad debt expense for 2011 was $5,000 and writeoffs of uncollectible accounts totalled $4,800.
4. El Lobos has adopted the policy of classifying the payments of interest as financing activities on the statement of cash flows.
Instructions
Determine what amounts El Lobos should report in its statement of cash flows for the year ended December 31, 2011, for the following:
(a) Cash collected from customers
(b) Cash paid to suppliers of goods and services (excluding interest and income taxes)
(c) Cash paid for interest
(d) Cash paid for income taxes

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Dec. 31, 2011 Dec. 31, 2010 Debits Cash Accounts Receivable Inventory Property, Plant, and Equipment Cost of Goods Sold Selling Expenses General and Administrative Expenses Interest Expense Income Tax Expense 55,000 33,000 31,000 95,000 253,000 138,000 140,000 15,600 20,200 $780,800 57,000 30,000 47,000 90,000 380,000 172,000 151,300 2,600 56,200 $986,100 Credits Allowance for Doubtful Accounts Accumulated Depreciation Accounts Payable Income Taxes Payable Deferred Income Tax Liability 8% Callable Bonds Payable Common Shares Retained Earnings Sales $ 1,300 26,500 25,000 21,000 5,300 46,000 53,600 44,700 557,400 $780,800 1,100 25,000 15,500 29,100 4,600 45,500 22,000 64,600 778,700 $986,100