Power Corporation owns 75 percent of Surge Companys stock; no intercompany purchases or sales were made in 20X4. For the year, Power and Surge reported sales of $300,000 and $200,000 and cost of goods sold of $160,000 and $95,000, respectively. Powers inventory increased by $35,000, but Surges decreased by $15,000. Powers accounts receivable increased by $28,000 and its accounts payable decreased by $17,000 during 20X4. Surges accounts receivable decreased by $10,000 and its accounts payable increased by $4,000. Required: Assuming there were no other cash flows from operations, using the direct method of computing cash flows from operating activities, compute the following:

a.	Cash received from customers
b.	Cash payments to suppliers
c.	Cash flows from operating activities