The Following Amounts Are Taken from the Balance Sheets of Baltic

Essay

The following amounts are taken from the balance sheets of Baltic Company:
$\begin{array}{lcc} & \text { December 31, 2010 } & \text { December 31, } 2009 \\\text { Accrued liabilities } & \$ 44,000 & \$ 37,500 \\\text { Prepaid expenses } & 14,000 & 18,500\end{array}$ During 2010, 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.