Case X:	Compute cash received from customers:
	Sales	$	515,000
	Accounts receivable, December 31, 2013		27,200
	Accounts receivable, December 31, 2014		33,600
Case Y:	Compute cash paid for rent:
	Rent expense	$	139,800
	Rent payable, December 31, 2013		7,800
	Rent payable, December 31, 2014		6,200
Case Z:	Compute cash paid for merchandise:
	Cost of goods sold	$	525,000
	Merchandise inventory, December 31, 2013		158,600
	Accounts payable, December 31, 2013		66,700
	Merchandise inventory, December 31, 2014		130,400
	Accounts payable, December 31, 2014		82,000

For each of the above three separate cases, use the information provided about the calendar-year 2014 operations of Sahim Company to compute the required cash flow information.

Case X:Cash received from customers

Case Y:Cash paid for rent

Case Z:Cash paid for merchandise