3. For each of the following separate cases, use the information provided to calculate the missing cash inflow or cash outflow using the direct method.

(a)	Accounts receivable balances:
	Beginning of year	$ 60,000
	End of year ..	57,000
	Sales revenue (all on credit) ..	375,000
	Cash received from customers	$______
(b)	Accounts payable balances:
	Beginning of year .	$ 42,000
	End of year	45,000
	Merchandise inventory balances:
	Beginning of year	50,000
	End of year ..	47,500
	Cost of goods sold..	250,000
	Cash paid for merchandise inventory.	$______
(c)	Interest payable balances:
	Beginning of year ...	$ 7,500
	End of year .	9,200
	Interest expense	35,000
	Cash paid for interest	$______