From the transactions below, please find:

1. Cash received from customers
2. Cash (paid) to suppliers [Negative number]
3. Operating (payments) [Negative number]
4. Ending balances for cash, inventory, gross PPE, Accumulated depreciation, Accounts Payable, Accrued Expenses, and Retained Earnings
5. Total Sales

Year 1:
1. Issues 10 shares of stock at $7 per share in cash.
2. Takes a loan for $29 in cash.
3. Buys PP&E for $30 in cash.
4. Buys inventory for $45 in cash.
5. Prepays $8 in total for insurance coverage for Y1 and Y2. [Book the expense entry later at the end of Y1.]
6. Employees earn wages of $43. The wages are paid in cash. This is not related to manufacturing.
7. Employees earn a bonus of $15. The bonus is paid in Year 2. This is not related to manufacturing.
8. Buys inventory of $11 on credit.
9. Receives $14 advance from a customer.
10. Makes a sale of $98 for cash. The cost of goods sold is $13.
11. Makes a sale of $47 on credit. The cost of goods sold is $30.
12. Books a sale of $10 for delivery of goods to the customer who had paid in advance earlier. COGS was $7.
13. Collects $22 in cash from the customer who had bought goods on credit earlier.
14. Depreciates PPE by $10. The depreciation is not related to goods produced and is expensed when incurred.
15. Expenses 50% of the prepaid insurance as insurance expense (not COGS) for the year.
16. Books an interest expense of $3 and pays it in cash.
17. Repays $8 towards the loan principal.
18. Declares and pays a cash dividend of $5. [50 cents per share]
19. Buys back 2 shares at $7 per share in cash.
20. Sold the PPE for $23 in cash.