The following information is taken from the general ledger of Carla Vista Limited: 1. Sales revenue $236,500 Accounts receivable, January 1 Accounts receivable, December 31 19,694 31,820 2. Cost of goods sold $94.600 Inventory, January 1 7.912 5,074 Inventory, December 31 Accounts payable, January 1 Accounts payable, December 31 7,396 5.934 3. 3. $60,200 Operating expenses Depreciation expense (included in operating expenses) Prepaid expenses, January 1 17.200 2,580 Prepaid expenses, December 31 4.730 Accrued expenses payable, January 1 5.590 3. Operating expenses $60,200 Depreciation expense (included in operating expenses) 17,200 Prepaid expenses, January 1 2,580 Prepaid expenses, December 31 4,730 Accrued expenses payable, January 1 5,590 Accrued expenses payable, December 31 3,870 4. Interest expense $ 15,480 6,880 Interest payable, January 1 Interest payable, December 31 3,440 Notes payable, January 1 339,700 Notes payable, December 31 341,420 4. . Interest expense $ 15,480 6,880 Interest payable, January 1 Interest payable, December 31 Notes payable, January 1 3,440 339.700 Notes payable, December 31 341,420 Using the direct method, calculate (a) Cash receipts from customers $ $ (b) Cash payments to suppliers $ (c) Cash payments for operating expenses $ (d) Cash payments for interest expense $