The cash flows from 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 $510,000 and accounts receivable decreased by $27,000 during the year, what was the amount of cash received from customers?

b. If income tax expense for the current year was $29,000 and income tax payable decreased by $3,900 during the year, what was the amount of cash payments for income tax?