For each of the following independent cases, use the information provided to calculate the missing cash inflow/outflow: (a) Accrued interest payable, January 1 2,200 Accrued interest payable, December 31 4,100 Interest expense 8,600 Cash paid for interest ______ (b) Prepaid insurance, January 1 7,900 Prepaid insurance, December 31 4,200 Insurance expense 5,400 Cash paid for insurance ______ (c) Interest receivable, January 1 700 Interest receivable, December 31 1,200 Interest revenue 34,000 Cash received for interest ______ (d) Accounts payable, January 1 48,000 Accounts payable, December 31 66,000 Cost of goods sold 142,000 Merchandise inventory, January 1 16,000 Merchandise inventory, December 31 21,000 Cash paid for merchandise ______