T-account analysis

Excerpts from the financial statements of Tree Tops Services are as follows.

2012

2011

Balance Sheet:

Account receivable

$2,500

$3,100

Unearned revenue

1,300

2,600

Income Statement:

Revenues from services

54,700

49,800

Statement of cash flow:

Net cash from operations

62,400

58,700

Note: Net cash from operations consists of two components: (1) cash collections from services rendered and (2) cash payments due to operating activities.

REQUIRED:

For 2012, compute (1) cash collections from services rendered and (2) cash payments due to operating activities.