The Accountant for Evans Industries Gathered the Following Information from the Accounting

The accountant for Evans Industries gathered the following information from the accounting records for the year ended December 31,2014:
$\begin{array}{ll}\text { Cash collections from customers } & \$ 372,100 \\\text { Cash payments to suppliers for inventory } & 211,300 \\\text { Cash payments to employees } & 100,400 \\\text { Cash payments for insurance } & 18,700 \\\text { Increase in accounts receivable } & 34,500 \\\text { Increase in accounts payable* } & 27,600 \\\text { Decrease in prepaid insurance } & 11,800 \\\text { Decrease in inventory } & 16,900 \\\text { Decrease in salary payable } & 3,700\end{array}$ Calculate the following:
a_Sales
b_Cost of goods sold
c_Salary expense
d_Insurance expense
* $\text { Relates to the purchase of merchandise only }$