All calculations and workings are to be shown (a). Learn & Grow! Company had tax expenses of $36,000 in the financial year that ended on 30 June 2022. The balance in Taxes Payable was $4,400 at the beginning of the year and $2,400 at the end of the year. Required: How much cash was paid for taxes during the financial year? (4 marks) (b) Truong Company had a cost of goods sold of $400,000, an increase in inventory of $20,000, and an increase in Accounts Payable of $18,000 in 2022. Required: How much cash was paid to suppliers? (4 marks) (c) Mancuzo Company had sales of $1,250 000 in 2022. Eighty per cent of sales are on credit. During the year, Accounts Receivable increased from $35,000 to $71,000. Required: How much cash was received from customers during the year? (4 marks) (d) Saephan Company purchased machinery for $91,000, loaned $14,000 to a customer, borrowed $12,000, and sold shares invested in other companies for $42,000. Required: What was the net cash flow from investing activities? (4 marks) (e) Consider the following facts for Espresso Place: 1. Beginning and ending retained earnings/ profits are $44,000 and $70,000, respectively. Profit for the period is $61,000. 2. Beginning and ending noncurrent assets, net, are $104,000 and $109,000, respectively. Depreciation for the period is $17,000, and cash acquisitions of new non-current assets total $28,000. Non-current assets were sold at a $5,000 gain. Required: 1. How much are cash dividends? (4 marks) 2. What was the amount of cash receipts from the sale of non-current assets? (4 marks)