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

		December 31
Debits		2022		2021
Cash		R$36,000		R$34,000
Accounts receivable		36,000		30,000
Inventory		31,000		49,000
Property, plant, & equipment		100,000		95,000
Cost of goods sold		254,000		384,000
Selling expenses		147,500		176,000
General and administrative expenses		144,000		153,300
Interest expense		4,300		2,600
Income tax expense		20,400		61,200
		R$773,200		R$985,100
Credits
Allowance for doubtful accounts		R$1,400		R$1,400
Accumulated depreciation		17,000		14,000
Accounts payable		28,000		17,300
Income taxes payable		23,500		29,600
Deferred income taxes		6,000		5,300
8% callable bonds payable		40,500		15,000
Share capitalordinary		50,000		40,000
Share premiumordinary		9,100		7,500
Retained earnings		44,700		67,600
Sales revenue		553,000		787,400
		R$773,200		R$985,100

Additional information:

1.		Pearl purchased R$5,000 in equipment during 2022.
2.		Pearl 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$5,000.
4.		Interest expense includes R$500 of discount amortization.

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

Determine what amounts Pearl 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 $ 559000 (b) Cash paid to suppliers. R$ 225300 (c) Cash paid for interest. R$ 3800 (d) Cash paid for income taxes. R$ 25800 (e) Cash paid for selling expenses. R$ 147,500

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