Power Corporation owns 75 percent of Turk Companys stock; no intercompany purchases or sales were made in 20X4. For the year, Power and Turk reported sales of $360,000 and $220,000 and cost of goods sold of $160,000 and $104,500, respectively. Powers inventory increased by $32,000, but Turks decreased by $12,000. Powers accounts receivable increased by $23,000 and its accounts payable decreased by $18,000 during 20X4. Turks accounts receivable decreased by $13,000 and its accounts payable increased by $6,000.

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