Entry 3: Costs of goods sold for 25x7 is THB 790,000. The detail of inventory and accounts payable are as follows: Account Beginning Balance (25x7) Ending Balance (25x7) Inventories Accounts payable THB 330,000 THB 250,000 THB 420,000 THB 200,000 Calculate cash payment for inventory purchases for 25x7. Entry 4: Operating expenses for 25x7 is THB 288,000. The detail of prepaid expenses and accrued expenses are as follows: Account Beginning Balance (25x7) Ending Balance (25x7) Prepaid expenses Accrued expenses THBO THB 5,500 THB 19,000 THB 1,200 Calculate cash payment for operating expenses for 25x7. Entry 5: Gain on sale of equipment for 25x7 is THB 1,000. The equipment sold during 25x7 has the initial cost of THB 100,000 and accumulated depreciation as at the selling date of THB 90,000. Calculate cash receipt from sale of equipment for 25x7