For each of the following scenarios, determine the related cash flow for the period.

a$.$ During the year, the interest payable account decreased by $$2,000.$ If the company had accrual interest Interest paid expense of $$87,000,$ how much cash was paid for interest.

b$.$ At the beginning of the year, accounts receivable had a balance of $$20,000.$ At the end of the year, the Cash receipts balance in accounts receivable was $$25,000.$ If accrual sales for the year were $$3,000,000,$ what were the cash receipts for the year?

c$.$ The prepaid rent account increased by $$500$ during the year. If accrual rent expense was $$21,000,$ how much did the company pay for rent during the year?