In $2015,$ Hope Company incurred sales on account of $$183,000.$ The company also has the following information:

December $31,2014$ December $31,2015$

Accounts Receivable $$60,000$ $$22,500$

Accounts Payable $$75,000$ $$46,500$

What is the amount of cash received from customers for Hope Company in $2015?$

  

Assuming Net Income for the year is $$255,000,$ what is the cash flows from operating activity given in the following information:

Increase in Salaries Payable: $$19,500$

Depreciation Expense: $$9,500$

Increase in Prepaid Rent: $$29,000$

Loss on sale of asset: $$1,100$

Increase in Accounts Payable: $$27,500$

Increase in Inventory: $$72,000$