The Following Selected Account Balances Are Taken from a Merchandising

The following selected account balances are taken from a merchandising company's records:
$$\begin{array} { | l | r | r | r | } \hline & \text { Dec. 31 } & \text { Dec. 31 } & \text { For the } \\& { 2012 } &{ 2013 } & \text { Year } 2013 \\\hline \text { Merchardise irventory } & \$ 15,600 & \mathbf { \$ 21 , 2 0 0 } & \\\hline \text { Accourits payable } & 32,400 & 27,400 & \\\hline \text { Salaries payable } & 4,400 & 3,000 & \\\hline \text { Accourts receivable } & 42,000 & 36,000 & \\\hline \text { Total assets } & 234,000 & 286,000 & \\\hline \text { Sales } & & & \$ 332,000 \\\hline \text { Cost of goods sold } & & & 165,600 \\\hline \text { Salaries expense } & & & 48,000 \\\hline\end{array}$$ (a)Calculate the cash payments made during 2013 for merchandise.Assume all of the company's accounts payable balances are a result from merchandise purchases.
(b)Calculate the cash receipts from customer sales during 2013.
(c)Calculate the cash payments for salaries during 2013.