For each of the following three separate cases, use the information provided about the calendar year 2012 operations of Sahim Company to compute the required cash flow information.

Case A: Compute cash received from customers:

 

Sales

$510,000

Accounts receivable, December 31, 2011

25,200

Accounts receivable, December 31, 2012

34,800

Case B: Compute cash paid for rent:

 

Rent expense

$140,800

Rent payable, December 31, 2011

8,800

Rent payable, December 31, 2012

7,200

Case C: Compute cash paid for merchandise:

 

Cost of goods sold

$528,000

Merchandise inventory, December 31, 2011

159,600

Accounts payable, December 31, 2011

67,800

Merchandise inventory, December 31, 2012

131,400

Accounts payable, December 31, 2012

84,000