Compute the following items for the cash flow statement: $ $ a. Beginning Accounts Receivable Ending Accounts Receivable Credit sales for the period Cash collections 40,000 b. Cost of goods sold 42,000 Beginning Inventory balance 140,000 Ending Inventory balance ? Beginning Accounts Payble Ending Accounts Payable Cash payments for inventory 90,000 55,000 51,000 26,000 28,000 ? a. Cash collections from customers were $ b. Cash payments for inventory were $