The following information is taken from the general ledger of Sheridan Limited:

1.Sales revenue$137,500Accounts receivable, January 111,450Accounts receivable, December 3118,5002.Cost of goods sold$55,000Inventory, January 14,600Inventory, December 312,950Accounts payable, January 14,300Accounts payable, December 313,4503.Operating expenses$35,000Depreciation expense (included in operating expenses)

10,000Prepaid expenses, January 11,500Prepaid expenses, December 312,750Accrued expenses payable, January 13,250Accrued expenses payable, December 312,2504.Interest expense$ 9,000Interest payable, January 12,000Interest payable, December 312,000Notes payable, January 1197,500Notes payable, December 31198,500

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