All Americans sales for the 20Y5 fiscal year totaled $92,000. The companys income statement included the following expenses: income tax expense, $8,000; wages expense, $40,000; and cost of merchandise sold, $10,000. The balance sheet shows the following changes in account balances: increase in accounts receivable, $4,000; increase in merchandise inventory, $8,600; decrease in accounts payable, $7,500; decrease in wages payable, $4,000; and increase in income taxes payable, $2,000. Calculate the following:

a. Cash receipts from customers

b. Cash payments for merchandise

c. Cash payments for income taxes

d. Cash payments for wages