The Following Selected Account Balances Are Taken from a Merchandising

The following selected account balances are taken from a merchandising company's records:
$\begin{array} { l | r | r | r } & \text { Dec. 31 } & \text { Dec. 31, } & \text { For the } \\\hline & { \text { 20X2 } } & { 20 \mathrm { X } 1 } & \text { Year 20X2 } \\\hline \text { Merchandise inventory } & \$ 15,600 & \$ 21,200 & \\\hline\text { Accounts receivable } & 42,000 & 36,000 & \\ \hline \text { Accounts payable } & 32,400 & 27,400 & \\\hline \text { Salaries payable } & 4,400 & 3,000 & \\\hline\\\hline \text { Total assets } & 234,000 & 286,000 & \\\hline \text { Sales } & & & \$ 312,000 \\\hline \text { Cost of goods sold } & & & 165,600 \\\hline \text { Salaries expense } & & & 48,000\end{array}$

(a) Calculate the cash payments made during 20X2 for merchandise. Assume all of the company's accounts payable balances result from merchandise purchases.
(b) Calculate the cash receipts from customer sales during 20X2.
(c) Calculate the cash payments for salaries during 20X2.