Cash Flows from Operating ActivitiesDirect Method

The cash flows from operating activities are reported by the direct method on the statement of cash flows. Determine the following:

a. If sales for the current year were $661,100 and accounts receivable decreased by $47,600 during the year, what was the amount of cash received from customers? $

b. If income tax expense for the current year was $40,400 and income tax payable decreased by $4,500 during the year, what was the amount of cash payments for income taxes? $