Using the direct method, complete Jupiter Corp.'s December 31, Year 5, operating activities section of the statement of cash flows using the information below. Enter the appropriate amounts in the designated cells below. Enter all amounts as positive values.

1. Jupiter reported cost of goods sold for Year 5 of $275,000. Jupiter's inventory increased by $95,000 for Year 5, and accounts payable to suppliers increased by $25,000. In Year 5, Jupiter paid what amount of cash to suppliers?

3. The beginning balance of accounts receivable was $20,500, and the ending balance is $33,000. No accounts were written off or recovered during the year. For the year, Jupiter had sales on account and cash sales of $450,000. How much cash did Jupiter collect from customers for Year 5?