Help fill in the blanks.

Cash Payments for Operating Expenses and Income Taxes: Direct Method During 2014, Nebraska Wheat Company had operating expenses of S79,000 and income tax expense of $12, 500. Depreciation expense of $20,000 for 2014 was included in operating expenses. The ending balance of prepaid expenses was $3, 600 in 2013 and $2, 300 in 2014. The ending balance of accrued liabilities (excluding income taxes payable) was $3,000 in 2013 and $2,000 in 2014. The ending balance of income taxes payable was $4, 100 in 2013 and $3, 500 in 2014. Calculate cash payments for operating expenses and income taxes in 2014 using the direct method. Cash Payments for Operating Expenses $ _____ Cash Payments for Income Taxes $ ____