The following information relates to Sonata Ltd. (a) At the beginning of the accounting period the company has a salary payable liability of $500 and at the reporting date a salary payable of $200. During the year the salary expense shown in the income statement was $800.

(b) At the beginning of the accounting period the company has property, plant and equipment (PPE) with a carrying amount of $1,200. At the end of the accounting period, the carrying amount of the PPE is $2,000. During the year depreciation charged was $120, a PPE with a carrying amount of $150 was sold for $30.

(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 $3,500. The reported profit for the year was $4,200.

(d) Sonata Ltd also provides you with the following information on its sale and collection of accounts receivable:

Sales for the year $30,000

Discounts provided to customers for early payment $1,000

Doubtful debts expense for the year $300

Opening balance of accounts receivable $5,000

Closing balance of accounts receivable $2,400

Opening balance of the allowance for doubtful debts $500

Closing balance of the allowance for doubtful debts $120

Required: (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.