Question 4 (30 marks) For each of the following independent cases, use the information provided to calculate the missing cash inflow or cash outflow using the direct method. Please show the calculation process. (a.) Interest payable, beginning-year...__ $4,200 Interest expense...................... ..... .. 2 6,700 Interest payable, year-end....................... 3.000 Cash paid for interes... - SC (b.) Prepaid insurance, beginning-year...... Insurance 16,800 expense..................... Prepaid insurance, year-end............... .. 3.400 Cash paid for insurance......... . .. S800 (c.) Interest receivable, beginning-year....... 12.600 Interest revenue............... 1.200 Interest receivable, year-end Cash received for interest. $60,000 (d.) Accounts payable, beginning-year 244,000 Cost of goods sold..... 35.000 Merchandise inventory, beginning-year... 40,500 Merchandise inventory, year-end...... 64.800 Accounts payable, year-end....... Cash paid for merchandise