Converting Net Income to Cash Flow Middle East Importers reports the following accrual basis information for a recent month.

Total revenue from sales to customers

$90,000

Total expenses

69,000

Net income

$21,000

In addition, the following account information is known:

Accounts Receivable

Accounts Payable

Beginning of month balance

$9,000

$15,000

End of month balance

21,000

9,000

Required Determine (a) the amount of cash collected from customers during the month, (b) the amount of cash paid out for expenses during the month, and (c) the net cash flow for the month.