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Pearl Corp. uses the direct method to prepare its statement of cash flows. Pearl trial balances at December 31, 2020 and 2019, are as follows.

Pearl Corp. uses the direct method to prepare its statement of cash flows. Pearl trial balances at December 31, 2020 and 2019, are as follows.

December 31

Debits

2020

2019

Cash

$35,300

$32,200

Accounts receivable

32,700

30,300

Inventory

30,900

47,000

Property, plant, & equipment

100,900

96,000

Unamortized bond discount

4,500

5,000

Cost of goods sold

252,200

381,500

Selling expenses

142,000

172,900

General and administrative expenses

136,100

152,300

Interest expense

4,300

2,600

Income tax expense

20,600

60,700

$759,500

$980,500

Credits
Allowance for doubtful accounts

$1,200

$1,100

Accumulated depreciationplant assets

16,400

14,900

Accounts payable

25,200

15,700

Income taxes payable

20,900

29,300

Deferred tax liability

5,300

4,600

8% callable bonds payable

45,400

20,000

Common stock

49,900

40,000

Paid-in capital in excess of par

9,000

7,500

Retained earnings

45,000

64,700

Sales revenue

541,200

782,700

$759,500

$980,500

Additional information:

1. Pearl purchased $4,900 in equipment during 2020.
2. Pearl allocated one-third of its depreciation expense to selling expenses and the remainder to general and administrative expenses.
3. Bad debt expense for 2020 was $5,000, and write-offs of uncollectible accounts totaled $4,900.

Determine what amounts Pearl should report in its statement of cash flows for the year ended December 31, 2020, for the following items.

(a) Cash collected from customers. $

(b) Cash paid to suppliers. $

(c) Cash paid for interest. $

(d) Cash paid for income taxes. $

(e) Cash paid for selling expenses. $

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