$9\mathrm{.}17$

Cash flows to accrual For each of the following items, calculate the amount of revenue or expense that should be recognized on the income statement for Pelkey Co$.$ for the year ended December $31,2022$:

Cash collected from customers during the year amounted to $$147,000,$ and accounts receivable increased by $$31,000.$ How much were sales on account for the year ended December $31,2022?$

Cash payments for income taxes during the year were $$85,000,$ and income taxes payable increased by $$13,000.$ How much was income tax expense?

Cash paid to suppliers during the year amounted to $$168,000,$ accounts payable decreased by $$26,700,$ and inventories decreased by $$14,000.$ How much was cost of goods sold?

The net book value of buildings increased by $$275,000.$ No buildings were sold, and a new building costing $$430,000$ was purchased during the year. How much was depreciation expense?