Cash Flows from (Used for) Operating ActivitiesDirect Method

The cash flows from (used for) 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 $641,100 and accounts receivable decreased by $49,400 during the year, what was the amount of cash received from customers? $fill in the blank 1

b. If income tax expense for the current year was $55,700 and income tax payable decreased by $6,100 during the year, what was the amount of cash paid for income taxes? $fill in the blank 2

c. Briefly explain why the cash received from customers in part (a) is different from sales.