. For each of the following separate cases, use the information provided to calculate the missing cash inflow or cash outflow using the direct method. (a) Accounts receivable balances: Beginning of year $ 60,000 End of year .. 57,000 Sales revenue (all on credit) .. 375,000 Cash received from customers $______ (b) Accounts payable balances: Beginning of year . $ 42,000 End of year 45,000 Merchandise inventory balances: Beginning of year 50,000 End of year .. 47,500 Cost of goods sold.. 250,000 Cash paid for merchandise inventory. $______ (c) Interest payable balances: Beginning of year ... $ 7,500 End of year . 9,200 Interest expense 35,000 Cash paid for interest $______