A firm reports $43,000 advertising expense in its income statement. Beginning and ending prepaid advertising expenses are $6,000 and $7,600, respectively.

What is the amount of cash paid for advertising? Note: your answer should be formatted as a whole number without currency symbols or punctuation.

What dollar adjustment is needed in the operating section of the cash flow statement under the indirect method? If the adjustment is a subtraction, indicate so with a negative number. Note: your answer should be formatted as a whole number without currency symbols or punctuation.