During the current financial year, C Ltd has the following operating activities: sales were $352,000, bad debts expense was $5,500, accounts receivable was $165,000 at the beginning of the year and $198,000 at the end of the year, allowance for doubtful debts was $8,800 at the beginning of the year and $10,450 at the end of the year. Required: What is the amount of cash receipts from customers? During the current financial year, B Ltd has the following financing activities: loan payable was $420,000 at the beginning of the year and $372,000 at the end of the year, B Ltd was granted a new loan $120,000. Required: What is the amount of loan repayment during the current financial year