For Each of the Following Independent Cases, Use the Information

For each of the following independent cases, use the information provided to calculate the missing cash inflow or cash outflow:
(a.)
$$\begin{array} { | l | r | } \hline \text { Interest payable, begnning-year } & \$ 4,200 \\\hline \text { Interest expense } & { 2 6 , 7 0 0 } \\\hline \text { Interest payable, year-end } & { 3 , 0 0 0 } \\\hline \text { Cash paid for interest } & \$--- \\\hline\end{array}$$ (b.)
$$\begin{array} { | l | r | } \hline \text { Prepaid insurance, begnning of year } & \$ 7,000 \\\hline \text { Insurrance expense } & 16,800 \\\hline \text { Prepaid insurance, year-end } & 3,400 \\\hline \text { Cash paid for insurance } & \$--- \\\hline\end{array}$$ (c.)
$$\begin{array} { | l | r | } \hline \text { Interest receivable, begnning of year } & \${ 8 0 0 } \\\hline \text { Interest revenue } & 12,600 \\\hline \text { Interest receivable, year-end } & 1,200 \\\hline \text { Cash received for interest } & \$--- \\\hline\end{array}$$ (d.)
$$\begin{array} { | l | r | } \hline \text { Accounts payable, begnning of year } & \$ 60,000 \\\hline \text { Cost of goods sold } & 244,000 \\\hline \text { Mercharndise inventory, begnning of year } & 35,000 \\\hline \text { Merchardise inventory, year-end } & 40,500 \\\hline \text { Accounts payable, year-end } & 64,800 \\\hline \text { Cash paid for merchardise } & \$---\\\hline\end{array}$$