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The cash flows below were extracted from the accounts of Ryan Smith, a shop owner.
$
Repayment of Loan. 39 000
Sale of property 39 000
Interest received 1 560
Payments to employees. 78 000
Receipts from customers 273 000
Expenses paid. 23 400
Computer equipment purchase. 23 400
Interest paid. 780
Payments to suppliers. 156 000
Income taxes paid. 3 120
Beginning cash balance. 7 800
Required
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