Requirements

Calculate the following items for the statement of cash$$ flows:

a$.$Beginning and ending Accounts Receivable were $$25000$ and $ $27000,$ respectively. Credit sales for the period totaled $ $64000.$ How much were the cash collections from$$ customers?

b$.$Cost of Goods Sold was $ $82000.$ Beginning Inventory was $ $27000,$ and Ending Inventory was $ $26000.$ Beginning and ending Accounts Payable were $ $29000$ and $ $34000,$ respectively. How much were the cash payments for$$ inventory?