Calculate the cash flow for each of the following cases.

a. Cash paid for advertising:

Advertising expense ......................................................  $62,000

Prepaid advertising, beginning of year .......................  11,000

Prepaid advertising, end of year .................................   15,000

b. Cash paid for income taxes:

Income tax expense ......................................................  $29,000

Income tax payable, beginning of year ....................... 7,100

Income tax payable, end of year..................................  4,900

c. Cash paid for merchandise purchased:

Cost of goods sold .....................................................................  $180,000

Inventory, beginning of year ....................................................    30,000

Inventory, end of year ...............................................................     25,000

Accounts payable, beginning of year ......................................    10,000

Accounts payable, end of year .................................................    12,000