The following selected information is based on the Year 7 financial statements adapted from those of Beyond Petroleum (BP). BP applies IFRS and reports its results in millions of U.S. dollars. Compute the missing information in each of the following four independent cases. The letters in parentheses refer to the following:

BS—Balance sheet

IS—Income statement

SCF—Statement of cash flows

a. Accounts Receivable, January 1, Year 7 (BS) . . . . . . . . . . . . . . . . $ ?

Sales on Account for Year 7 (IS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 288,951

Collections from Customers on Account during Year 7 (SCF) . . . . . . 289,623

Accounts Receivable, December 31, Year 7 (BS) . . . . . . . . . . . . . . . 38,020

b. Income Taxes Payable, January 1, Year 7 (BS) . . . . . . . . . . . . . . . $ 2,635

Income Tax Expense for Year 7 (IS) . . . . . . . . . . . . . . . . . . . . . . . . . . 10,442

Payments to Governments during Year 7 (SCF) . . . . . . . . . . . . . . . . ?

Income Taxes Payable, December 31, Year 7 (BS) . . . . . . . . . . . . . . 3,282

c. Trade Payables, January 1, Year 7 (BS) . . . . . . . . . . . . . . . . . . . . $ 42,236

Purchases of Supplies during Year 7 (SCF) . . . . . . . . . . . . . . . . . . . . 15,162

Payments to Suppliers during Year 7 (SCF). . . . . . . . . . . . . . . . . . . . ?

Trade Payables, December 31, Year 7 (BS) . . . . . . . . . . . . . . . . . . . 43,152

d. Retained Earnings, January 1, Year 7 (BS). . . . . . . . . . . . . . . . . . $ 88,453

Net Income for Year 7 (IS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21,169

Dividends Declared and Paid during Year 7 (SCF) . . . . . . . . . . . . . . 8,106

Retained Earnings, December 31, Year 7 (BS) . . . . . . . . . . . . . . ?