The Following Amounts Are Taken from the Balance Sheets of Baltic

Essay

The following amounts are taken from the balance sheets of Baltic Corporation:
$\begin{array}{|l|r|r|}\hline & \text { December 31, 2013 } & \text { December 31, 2012 } \\\hline & & \\\text { Accrued liabilities } & \$ 44,000 & \$ 37,500 \\\text { Prepaid expenses } & 14,000 & 18,500 \\\hline\end{array}$ During 2013,expenses related to accrued liabilities were $30,500,and expenses related to prepaid expenses were $21,000.
a.Compute cash payments related to accrued liabilities.
b.Compute cash payments related to prepaid expenses.