Compute the following items for the statement of cash flows:

1. The beginning and ending Accounts Receivable balances are \($22,000\) and \($18,000,\) respectively. Credit sales for the period total \($81,000.\) How much are cash collections?

2. Cost of Goods Sold is \($90,000.\) Beginning Inventory balance is \($25,000,\) and ending Inventory balance is \($21,000.\) Beginning and ending Accounts Payable are

\($11,000\) and \($8,000,\) respectively. How much are cash payments for inventory?