Compute the following items for the statement of cash flows: a. Beginning and ending Accounts Receivable are $21,000 and $24,000, respectively. Credit sales for the period total $62,000. How much are cash collections from customers? b. Cost of Goods Sold is $73,000. Beginning Inventory balance is $26,000, and Ending Inventory balance is $20,000. Beginning and ending Accounts Payable are $9,000 and $4,000, respectively. How much are cash payments for inventory?