a. Collections from customers are $16,000 more than sales. b. Dividend revenue, interest expense, and income tax expense equal their cash amounts. Payments to suppliers are the sum of cost of goods sold plus advertising expense. c. d. Payments to employees are $1,000 more than salaries expense. e. Cash payment for the acquisition of plant assets is $104,000. f. Cash receipts from sale of land total $20,000. g. Cash receipts from issuance of common stock total $37,000. h. Payment of long-term notes payable is $18,000. i. Payment of dividends is $12,000. Cash balance at June 30, 2017, was $26,000; at June 30, 2018, it was $28,000