The following selected information is taken from the general ledger of Carla Vista Limited:

Sales revenue		$150,000
Accounts receivable, January 1		17,800
Accounts receivable, December 31		13,600
Unearned revenue, January 1		2,200
Unearned revenue, December 31		4,800

Using the above information and the direct method, calculate the cash receipts from customers.

Cash receipts from customers

$_________________

The following selected information is taken from the general ledger of Carla Vista Limited:

Cost of goods sold		$79,000
Inventory, January 1		11,700
Inventory, December 31		13,300
Accounts payable, January 1		2,500
Accounts payable, December 31		5,600

Using the above information and the direct method, calculate the cash payments to suppliers.

Cash payments to suppliers

$_________________

The following selected information is taken from the general ledger of Carla Vista Limited:

Salaries expense		$54,000
Salaries payable, January 1		2,600
Salaries payable, December 31		4,220

Using the above information and the direct method, calculate the cash payments to employees.

Cash payments to employees

$____________

The following selected information is taken from the general ledger of Carla Vista Limited:

Operating expenses		$52,000
Accrued expenses payable, January 1		5,400
Accrued expenses payable, December 31		3,350
Prepaid expenses, January 1		3,100
Prepaid expenses, December 31		2,200

Using the above information and the direct method, calculate the cash payments for operating expenses.

Cash payments for operating expenses

$________________