The balance sheets of Barrier Corporation as of December 31, Year 2, and Year 1, and its statement of income and retained earnings for the year ended December 31, Year 2, follow:

BARRIER CORPORATION

Balance Sheets

December 31, Year 2 and Year 1

BARRIER CORPORATION
Statement of Income and Retained Earnings
For Year Ended December 31, Year 2

Additional information:
• Capital stock is issued to provide additional cash.
• All accounts receivable and payable relate to operations.
• Accounts payable relate only to items included in cost of sales.
• There are no noncash transactions.

Required:
Determine the following amounts:
a. Cash collected from sales during Year 2.
b. Cash payments on accounts payable during Year 2.
c. Cash receipts during Year 2 not provided by operations.
d. Cash payments for noncurrent assets purchased during Year2.

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Increase (decrease) Year 2 Year 1 Assets 275,000 180,000 $ 95,000 (10,000) 118,000 13,000 200,000 150,000 18,000 (139,000 (107,000) (32,000) (4,000) $2,043,000 $1,695,000 $348,000 Cash. Accounts receivable. 295,000 549,000 Inventories Investment in 0rt Inc., at equity 305,000 431,000 60,000 73,000 350,000 624,000 Plant and equipment.. .. Accumulated depreciation Goodwill 606,000 .16,000 20,000 Total assets. Liabilities and Stockholders' Equity Accounts payable Accrued expenses. Bonds payable Deferred income taxes Common stock, par 10 Additional paid-in capital Retained earnings Treasury stock, at cost Total liabilities and equity 604,000 150,000 160,000 41,000 430,000 226,000 432,000 563,000 210,000 30,000 400,000 175,000 334,000 (17,000) 41,000 150,000 (50,000) 11,000 30,000 51,000 98,000 17,000 $2,043,000 $1,695,000 $348,000 Net sales Undistributed income from Ort Inc Total net revenue Cost of sales 1,937,000 13,000 1,950,000 (1,150,000) 800,000 Gross income Depreciation expense.. Amortization of goodwill Other expenses (including income taxes). 32,000 4,000 623,000 (659,000) 141,000 334,000 475,000 (43,000) 432.000 Net income Retained earnings, January 1, Year 2 Cash dividends paid Retained earnings, December 31, Year 2