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 Required: (a) Calculate the cash paid for salary. (2 marks) (b) Calculate the cash paid to purchase new PPE. (3 marks) (c) Calculate the dividend paid. (3 marks) (d) Calculate the cash collected from customers. (3 marks)