183. For each of the following independent cases, use the information provided to calculate the missing cash inflow or cash outflow using the direct method. (a.) Interest payable,...

(a.)

Interest payable, beginning-year……………………...

$

4,200

Interest expense……………………………………….

26,700

Interest payable, year-end…………………………….

3,000

Cash paid for interest…………………………………

$

(b.)

Prepaid insurance, beginning-year……………………

$

7,000

Insurance expense……………………………………..

16,800

Prepaid insurance, year-end…………………………...

3,400

Cash paid for insurance………………………………..

$

(c.)

Interest receivable, beginning-year……………………

$

800

Interest revenue………………………………………..

12,600

Interest receivable, year-end…………………………..

1,200

Cash received for interest……………………………..

$

(d.)

Accounts payable, beginning-year…………………….

$

60,000

Cost of goods sold……………………………………..

244,000

Merchandise inventory, beginning-year……………….

35,000

Merchandise inventory, year-end………………………

40,500

Accounts payable, year-end……………………………

64,800

Cash paid for merchandise……………………………..

$