2021	2022
Assets
Cash	$ 96,000	$ -
Accounts receivable	$ 36,000	$ 60,000
Provision for doubtful debts	-$ 12,000	-$ 8,000
Property, plant and equipment	$ 156,000	$ 120,000
Accumulated depreciation - property, plant & equip	-$ 36,000	-$ 20,000
Inventory	$ 92,000	$ 52,000
Total assets	$ 332,000	$ 204,000
Liabilities
Bank overdraft	-	$ 40,000
Accounts payable	$ 60,000	$ 60,000
Accrued wages	$ 20,000	$ 16,000
Provision for annual leave	$ 8,000	$ 12,000
Loans	$ 60,000	$ -
Total liabilities	$ 148,000	$ 128,000
Net assets	$ 184,000	$ 76,000
Equity
Share capital (ordinary shares)	$ 140,000	$ 20,000
Asset revaluation reserve	$ 28,000	$ 8,000
Retained profits	$ 16,000	$ 48,000
Total equity	$ 184,000	$ 76,000
The profit/(loss) of Auld Ltd for the year ended 30 June 2021 was:
	2021
Revenues
Sales (all on account)	$ 60,000
Interest (no interest receivable at year end)	$ 4,000
Profit on sale of property (which had a written down value of $20,000)	$ 8,000
	$ 72,000
Expenses
Cost of goods sold	$ 40,000
Doubtful debts	$ 8,000
Depreciation	$ 20,000
Wages	$ 20,000
Annual leave expense	$ 16,000
Operating loss for the year	-$ 32,000
The bank overdraft is payable on demand and forms part of cash equivalents.

Required
Using the information provided above, calculate the following cash flow items:
a) Cash received from customers

b) Cash paid to suppliers of goods and services

c) Cash received and/or paid to acquire/sell property, plant and equipment

these need to be shown as T-Accounts