The following information relates to Moon Light Ltd. (a) At the beginning of the accounting period the company has a salary payable liability of $200 and at the reporting date a salary payable of $360. During the year the salary expense shown in the income statement was $400.

(b) At the beginning of the accounting period the company has property, plant and equipment (PPE) with a carrying amount of $400. At the end of the accounting period, the carrying amount of the PPE is $1,200. During the year depreciation charged was $80, a revaluation surplus of $240 was recorded and PPE with a carrying amount of $60 was sold for $80.

(c) At the beginning of the accounting period the company has retained earnings of $2,000 and at the end of the accounting period the balance of the retained earnings is $2,800. The reported profit for the year was $1,800.

(d) Moon Light Ltd also provides you with the following information on its sales and collection of accounts receivable:

Sales for the year $16,000

Discounts provided to customers for early payment $400

Doubtful debts expense for the year $200

Opening balance of accounts receivable $3,600

Closing balance of accounts receivable $3,200

Opening balance of the allowance for doubtful debts $360

Closing balance of the allowance for doubtful debts $320

(a) Calculate the cash paid for salary.

(b) Calculate the cash paid to purchase new PPE.

(c) Calculate the dividend paid.

(d) Calculate the cash collected from customers.