Question: Tamarisk SA uses the direct method to prepare its statement of cash flows. Tamarisk's trial balances at December 31, 2022 and 2021, are as follows.

Tamarisk SA uses the direct method to prepare its statement of cash flows. Tamarisk's trial balances at December 31, 2022 and 2021, are as follows.

December 31

Debits

2022

2021

Cash

R$40,000

R$32,000

Accounts receivable

34,000

32,000

Inventory

32,000

48,000

Property, plant, & equipment

102,000

97,000

Cost of goods sold

259,000

381,000

Selling expenses

142,500

173,000

General and administrative expenses

139,000

152,300

Interest expense

4,300

2,600

Income tax expense

20,400

61,200

R$773,200

R$979,100

Credits

Allowance for doubtful accounts

R$1,400

R$1,600

Accumulated depreciation

17,400

14,400

Accounts payable

25,500

17,800

Income taxes payable

24,000

29,800

Deferred income taxes

5,400

4,700

8% callable bonds payable

40,500

15,000

Share capitalordinary

50,000

40,000

Share premiumordinary

9,100

7,500

Retained earnings

44,700

64,600

Sales revenue

555,200

783,700

R$773,200

R$979,100

Additional information:

1. Tamarisk purchased R$5,000 in equipment during 2022.
2. Tamarisk allocated one-third of its depreciation expense to selling expenses and the remainder to general and administrative expenses.
3. Bad debt expense for 2022 was R$5,000, and write-offs of uncollectible accounts totaled R$5,200.
4. Interest expense includes R$500 of discount amortization.

Determine what amounts Tamarisk should report in its statement of cash flows for the year ended December 31, 2022, for the following items.

(a)

Cash collected from customers.

R$enter an amount in brazilian reals

(b)

Cash paid to suppliers.

R$enter an amount in brazilian reals

(c)

Cash paid for interest.

R$enter an amount in brazilian reals

(d)

Cash paid for income taxes.

R$enter an amount in brazilian reals

(e)

Cash paid for selling expenses.

R$

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