Direct Method Cash Flows. The following data are from the Freiburger Company:

(a) Operating expenses for the year totaled DM60,000. Beginning accrued expenses were DM50,000, and ending accrued expenses were DM40,000. Operating expenses also included depreciation expense of DM30,000. How much cash was spent on operating expenses?

(b) If cash inflow from operations was DM40,000, net income was DM32,000, depreciation expense was DM12,000, cash outflow from investing was DM120,000, dividends paid were DM20,000, and cash inflow from financing was DM66,000, what is "the answer" to the cash-flow statement?

(c) Retained earnings increased by DM30,000. Net income was DM64,000. Dividends payable increased by DM7,000. How much cash was paid for dividends?

\section*{Required:}
In each case, answer the question asked.