(ACCRUAL BASIS ACCOUNTING) Lillium Merchandising Company's balance sheets for Dec. 31, 2018 and Dec. 31, 2019 have the following account balances. ACCOUNT'S NAME CASH ACCOUNTS RECEIVABLE MERCHANDISE INVENTORIES OFFICE EQUIPMENT (NET) PREPAID INSURANCE ACCOUNTS PAYABLE BANK LOAN SALARIES PAYABLE DEC 31, 2018 ($) 25,000 135,800 62,000 104,000 2,400 20,000 DEC 31, 2019 ($) 17,400 138,000 76,000 116,000 1,200 44,000 60,000 1,000 1,800 All merchandise inventory purchases and sales are on credit. The summary of transactions related to cash accounts for the year 2019 is as follows; 25,000 Balance of Cash Account as of Jan.1, 2019 ($) CASH RECEIVED ($) COLLECTION FROM CUSTOMERS COLLECTION AS A BANK LOAN INCREASE ON CAPITAL 178,000 60,000 24,000 262,000 CASH PAYMENTS ($) PAYMENTS TO SUPPLIERS PAYMENTS FOR SALARIES PAYMENT FOR INTEREST PURCHASED OFFICE EQUIPMENT 122,000 127,000 600 20,000 269,600 17,400 Balance of Cash Account as of Dec.31, 2019 ($) Required: a) What is the amount of sales revenue for 2019? Show your computations. b) What is the amount of total purchases for 2019? Show your computations. c) What is the amount of the cost of goods sold for 2019? Show your computations. d) What is the amount of salaries expense for 2019? Show your computations