(b) In addition, on inspection of the financial statements of Design Homes Ltd, you note the following working capital accounts: Prepayments Accounts receivable Accounts payable Accrued expenses 1 Jan 2021 31 Dec 2021 $ $ 4,500 3,000 16,000 10,000 14,000 18,000 10,000 8,000 During the year end, Design Homes Ltd made Sales of $125,000 and made Purchased of inventories costing $67,500. Required: (1) Calculate the cash receipts from customers for the year ended 31 December 2021. (3 marks) (2) Calculate the cash paid to suppliers of inventories for the year ended 31 December 2021