The following information is available for Kelsey Inc.

.............................................................. Dec. 31, 2013 .................... Dec. 31, 2012

Accounts receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ ? .......................... $75,000

Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72,000 ......................... 83,000

Accounts payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56,000 ......................... 44,000

Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 540,000

Cost of goods sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ?

Cash collected from customers . . . . . . . . . . . . . . . . . . . . 551,000

Cash paid for inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ?

Inventory purchased on account . . . . . . . . . . . . . . . . . . . 279,000

Compute the following for 2013:

1. The ending balance in accounts receivable

2. The amount of cash paid for inventory

3. The amount of cost of goods sold?